9th SEF & Electronic VAT Recording Conference: Practical Examples

• The Administrator of Settlements will now include VAT in energy price compensation.
• The Administrator of Settlements changed its stance after feedback from the energy sector.
• Updated information, including a new application form, is available on the Administrator of Settlements website.
• The new application form includes a section for calculating VAT and requesting compensation with VAT included.
• The previous application form did not include these sections.
• The Administrator of Settlements’ new stance aligns with Crido’s interpretation of the Energy Law.
• The Energy Law states that compensation should be increased by VAT.
• The Administrator of Settlements’ initial stance was questioned due to VAT calculation sections in the maximum price compensation application form.
• The change in stance is positive and demonstrates the importance of dialogue in tax matters.
• Potential disputes with tax authorities regarding the Energy Law may still arise.
• Tax authorities have expressed differing opinions on how the discount should be accounted for and documented for VAT purposes.

Source: mfin.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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