- Serbian Official Gazette published a regulation amending the rulebook on VAT
- Measures include calculating VAT on market value of goods and services sold by independent seller
- Defines independent seller and determines market value for goods/services without established value
- Specifies documents required for tax exemption on entry of goods into free zone and sale of goods in customs warehousing
- Exempts VAT payers from tax if they have document confirming tax exemption provided by international agreement
- Provides VAT refund for first-time apartment buyers, subject to conditions
- Amended rulebook entered into force on Jan. 1
Source: news.bloombergtax.com
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.
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