5 Major Developments in Serbia

5 Major Developments in Serbia

• Amendments to the E-Invoicing, Fiscalisation and VAT Laws
• More than three million electronic invoices have been exchanged since the beginning of the year
• The amended VAT rulebook brings changes to forms SNPDV and LNPDV in Serbia
• VAT Refund for 2022 to Foreign Taxpayers
• Amendments to VAT rulebook

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Deduction (Input Tax Credit)

• VAT Refund for 2022 to Foreign Taxpayers

E-Invoicing

• E-Invoicing in Serbia – An overview

• More than three million electronic invoices have been exchanged since the beginning of the year

• SNI Recorded Webinar: Serbia e-Invoicing

• Serbia B2B e-invoicing Jan 2023

• Serbia Introduces Full E-invoicing System

• Amendments to the E-Invoicing, Fiscalisation and VAT Laws

• Changes to Serbian VAT law

• Final versions of the amended fiscal laws in Serbia have been published

• Last Call of Serbian e-Invoicing Process: Sistem e-Faktura

Fiscalization

• Amendments to VAT rulebook

• What are the Requirements for Recording Turnover through an Electronic Fiscal Device when Selling Goods or Providing Services at a fair in Serbia?

• Is it obligatory to state on a fiscal receipt issued in Serbia that the goods were purchased at the fair?

• The amended VAT rulebook brings changes to forms SNPDV and LNPDV in Serbia

• Rulebook on Amendments and Supplements to the Rulebook on VAT was adopted and published

• Vending machines

• How can customers in Serbia request goods’ reclamation without possessing the original fiscal receipts?

• Amended decree on obligation to record sales via electronic fiscal device

• A temporary ban on business activities that do not issue fiscal receipts at events in Serbian fiscalization

• Final versions of the amended fiscal laws in Serbia have been published

• New document was uploaded: Important characteristics of the fiscalization system

• Checking the fiscal receipts in Serbia if no QR code is not available

Invoice

• Amendments to VAT rulebook
• VAT Refund for 2022 to Foreign Taxpayers

Rate

• VAT Refund for 2022 to Foreign Taxpayers

Refund

• VAT Refund for 2022 to Foreign Taxpayers

Registration

• Changes to Serbian VAT law

Reporting / Compliance

• What are the Requirements for Recording Turnover through an Electronic Fiscal Device when Selling Goods or Providing Services at a fair in Serbia?

• MOF announces Tax deadline for February 2023

• Electronic registration of business spaces and premises at the Tax Administration

Supply of Goods

• VAT Refund for 2022 to Foreign Taxpayers

Supply of Services

• VAT Refund for 2022 to Foreign Taxpayers

Tax Authorities / Penalties

• MOF announces Tax deadline for February 2023
• Electronic registration of business spaces and premises at the Tax Administration

Tax Point (When the Chargeable Event Occurs)

• Changes to Serbian VAT law

Taxable amount

• Changes to Serbian VAT law

Vouchers

• Changes to Serbian VAT law