- A new section has been established on the Electronic Services for Fiscalization (ESF) inside the ePorezi service of the Serbian Tax Authorities.
- The section is for recording VAT refunds to foreign customers.
- A new mandatory special record is prescribed under Article 224 of the Regulation on VAT.
- The record is for the turnover of goods that foreign customers shipped in personal luggage.
- The seller-taxpayer of VAT must have received certified requests for VAT refund and met the prescribed conditions for tax exemption.
- The fiscalization payer must enter and keep the prescribed records within the user application for fiscalization on the Tax Administration portal.
- The monthly VAT payer has the obligation to enter the required data by February 7th, 2024, for certified refund requests received during January 2024.
Source: fiscal-requirements.com
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.
