The Ministry of Finance in April 2021 adopted a “Rulebook” (as tax legislative measures are referred to in Serbia) regarding measures concerning the value added tax (VAT).
The measures have an effective date of 1 July 2021.
Administratively, the Rulebook reorganizes and unifies the VAT rules that are currently regulated under 27 standalone VAT Rulebooks into one Rulebook. It also includes clarifications and amendments to the VAT rules.
Source KPMG
See also Single Rulebook on VAT
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