- Absence of an obligation to compute VAT for the supply of business premises free of charge
- Absence of the right to deduct input VAT on food and beverage expenses
- Determination of a VAT debtor for the supply of goods and services in the case when the disassembly of old and delivery with the installation of new automatic doors is performed
- Right to deduct input VAT based on the invoice in which the place of delivery of the goods was incorrectly stated
- Determination of the date of supply for technical protection services
- Determination of goods that are considered to be secondary raw materials
- VAT treatment of the supply of goods and services in the field of construction in the case of construction of a wastewater treatment plant from the landfill complex
Source: Deloitte
Latest Posts in "Serbia"
- Serbia Adds Four EU Countries to VAT Refund Reciprocity List for Non-Resident Businesses
- Electronic Invoicing System (SEF) – Key Changes Introduced with Version 3.17.0
- Serbia Publishes Updated Consolidated VAT Regulations as of April 2026
- Republic of Srpska Updates E-Fiscalization: Digital Secure Element Now Permitted for System Continuity
- Online Workshop: New VAT and E-Invoicing Rules in Serbia Effective April 2026














