- In Serbia, from 1 April 2026, returned goods will no longer be treated as a new supply for VAT purposes.
- Instead, a return on any grounds will reduce or adjust the tax base of the original supply.
Source: leitnerleitner.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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