Rulebook is published in "Off. Gazette of RS", no. 84/2015 from 10.06.2015 and is implementing last amendments of VAT Law, where it is allowed for foreign persons to be registered as VAT taxpayers in Serbia.
Before latest amendments to VAT Law, foreign entities were allowed to be registered as VAT taxpayer only after incorporation in Serbia or opening branch in Serbia.
Amendments to VAT Law stipulate that all foreigners who supplies goods and services in Serbia are obliged to designate a tax representative. The exception applies only to foreign persons in Serbia that provide services which are deemed to be delivered electronically and services of transportation of passengers by buses, where VAT shall be the average fare for each transport individually.
The Rulebook additionally narrows the scope of foreign persons who are obliged to appoint a tax representative for VAT, so that only applies to foreigners who are VAT taxpayers in the country of registration.
Tax Administration - Central Office shall issue a decision for the approval of the tax representation within 15 days from the request.
There is also the obligation of the Tax Administration - Central Office to keep a register of tax representatives and on its website to publish the following information:
- Company name, or name and surname of a tax representative;
- Address of the seat or residence of a tax representative;
- Tax Identification Number or PIT of tax representative;
- The date of issuance of the decision of approval;
- Company name, or name and surname of the foreign person to whom the VAT representation is allowed;
- The date of termination of the tax representation.