- 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.
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