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Ten rulebooks on the application of the VAT Law in Serbia published

Belgrade, 03.11.2015.

Minister of the Finance of the Republic of Serbia adopted ten regulations on the application of the VAT Law, which were published in the "Off. Gazette of RS" no. 86/2015 from 14.10.2015.


The adoption of the Rulebooks allows the full implementation of the latest amendments to the Serbian VAT Law, which was published in "Off. Gazette of RS ", no. 83/2015 from 03.10.2015, and came into force on 04.10.2015 and applicable as of 15.10.2015, while certain provisions are applicable from 01.01.2016 and from 01.01.2017.

The following new Rulebooks are published, replacing the previous versions of the same:

  • Rulebook on the method of determining the tax base for calculation of VAT on supplies of goods or services with consideration;
  • Rulebook on the change of the tax base for the calculation of the value added tax;
  • Rulebook on the correction of the input tax deduction when VAT base is changed;
  • Rulebook on determining the goods and services from the construction sector for the purpose of identification of the tax debtor for value added tax;

 The amendments of the following Rulebooks are published:

  •  Rulebook on amendments to the Rulebook on determining the goods and services taxable at special VAT rate;
  • Rulebook amending the Rulebook on the establishment of certain goods and services referred to in Article 25 of the VAT Law;
  • Rulebook on amendments to the Rulebook on determination of cases in which there is no obligation to issue an invoice and invoices where certain information may be omitted;
  • Rulebook on amendments to the Rulebook on the form and content of the VAT taxpayer application form, the process of registration and deregistration from the register and the form and content of the VAT return;
  • Rulebook on amendments to the Rulebook on the manner and procedure of realization of tax exemption in the VAT with the right to deduct input tax;

Rulebook on amendments to the Rulebook on establishing the services provided by electronic means, in terms of the VAT Law.

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