- Customs: a foreign entity cannot be an exporter of goods. As a result, the Rulebook amendments specify the treatment when a foreign entity removes goods outside the territory of Serbia.
- VAT: the Rulebook amendments are closely related to the application of VAT rules and specifically regarding the right to exercise a VAT exemption for export of goods by a foreign entity and the right to deduct VAT paid for imports in certain situations.
Source KPMG
Latest Posts in "Serbia"
- Pre-Filled, Not Pre-Finished: Navigating Serbia’s New VAT Return System
- SEF 3.14.0: Smarter VAT Adjustments and Stricter Invoice Validation Go Live
- VAT Deduction Valid Only with Accepted E-Invoice in SEF, Says Finance Ministry
- Serbia Extends E-Invoicing Deadlines and Allows Corrections, Eases VAT Error Penalties Until 2025
- Vanuatu’s E-Invoicing Revolutionizes Tax Compliance, Tackles Grey Economy with Digital Precision
