- Absence of an obligation to compute VAT for the supply of business premises free of charge
- Absence of the right to deduct input VAT on food and beverage expenses
- Determination of a VAT debtor for the supply of goods and services in the case when the disassembly of old and delivery with the installation of new automatic doors is performed
- Right to deduct input VAT based on the invoice in which the place of delivery of the goods was incorrectly stated
- Determination of the date of supply for technical protection services
- Determination of goods that are considered to be secondary raw materials
- VAT treatment of the supply of goods and services in the field of construction in the case of construction of a wastewater treatment plant from the landfill complex
Source: Deloitte
Latest Posts in "Serbia"
- Serbia introduces pre-filled VAT returns effective January 1, 2026
- SEF 3.14.0: Smarter VAT Adjustments and Stricter Invoice Validation Go Live
- Pre-Filled, Not Pre-Finished: Navigating Serbia’s New VAT Return System
- 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