- The Rulebook on Value Added Tax (VAT) in Serbia has been amended.
- The amendments were published in the “Official Gazette of the RS”, number 96, on November 2, 2023.
- The changes will be applicable from January 1, 2024.
- The amendments relate to the obligation to keep special records on certain transactions.
- These transactions include sales of goods taken abroad by a foreign customer in personal luggage for non-commercial purposes.
- The VAT payer must issue the foreign customer’s request for a VAT refund for these transactions.
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.