- 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.
