The Minister of Finance of the Republic of Serbia has adopted amendments and additions to the VAT Rulebook, which relate to:
- introduction of a new exception whereby the fiscal invoice for supply of goods and services made to the corporate cardholder is not considered an invoice in accordance with VAT regulations;
- prescribing a special rule when it is considered that the received invoice for the supply of goods and services has been executed to the holder of the corporate card;
- specifying the tax exemption from Article 24, paragraph 1, item 16a) of the VAT Law
Source Crowe
