Value Added Tax Law of Serbia: Overview and Key Provisions

• The document is an unofficial translation of the Value Added Tax Law in Serbia.
• The law introduces VAT as a general consumption tax in Serbia.
• VAT is applied to the delivery of goods and services at all production and sales stages.
• VAT also applies to the import of goods unless specified otherwise.
• Revenue from VAT goes to the budget of Serbia.
• VAT is applicable to the sale of goods and services by taxpayers in Serbia for a charge.
• VAT is also applicable to the import of goods into Serbia.

Source: purs.gov.rs

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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