- The Serbian Ministry of Finance released a VAT rulebook online on December 25
- The rulebook addresses VAT on telecommunications and electronic services
- It outlines criteria for determining the location of company offices and customer residences
- The document details how to determine and adjust the tax base
- It includes information on tax exemptions, VAT refunds, and correction procedures
- There are guidelines on recordkeeping requirements
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.
Latest Posts in "Serbia"
- VAT Deduction Valid Only with Accepted E-Invoice in SEF, Says Finance Ministry
- Serbia Introduces Pre-Filled VAT Returns System Effective January 2026 Using Electronic Invoices Data
- Serbia Extends E-Invoicing Deadlines and Allows Corrections, Eases VAT Error Penalties Until 2025
- Vanuatu’s E-Invoicing Revolutionizes Tax Compliance, Tackles Grey Economy with Digital Precision
- Creating and Correcting VAT Summary Records in the Electronic Invoice System (SEF)
