The Minister of Finance adopted the Rulebook on Amendments and Supplements to the Rulebook on VAT, which was published in the Official Gazette of the RS No. 7/23. The rulebook applies as of February 1, 2023. Changes in the field of VAT are numerous and significant. The Rulebook on Amendments to the Rulebook on VAT has 43 articles and refers to different topics.
The main reason for the amendments to the VAT Rulebook was the need to harmonize the rules for issuing receipts with the regulations in the field of electronic invoicing. In addition, at the end of last year, amendments were made to the Law on VAT, which necessitated the need for closer regulation of certain issues.
The Rulebook on Amendments and Supplements to the Rulebook on VAT was adopted and published in Serbia
Public
Serbia
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
454
Content accuracy validation date:
09.02.2023
Content accuracy validation time:
14:49h
Amendments to the VAT Rulebook refer to the following areas:
- Numerous new rules for issuing documents, including electronic invoices, have been prescribed;
- New rules are prescribed when there is (not) an obligation to issue a certain document;
- The obligation to calculate VAT based on the turnover of services provided by foreign persons without compensation is prescribed, regardless of whether the service was provided for (non) business purposes;
- new rules for determining the base for VAT;
- The modification (reduction) of the VAT base as a result of subsequent fulfillment of tax exemption conditions is limited to a few cases.
- New conditions for tax exemption based on the export of goods are prescribed;
- Other tax exemptions with the right to deduct previous tax are subject to new conditions (trade to users of free zones, customs warehousing, international agreements, and so on).
- New rules regarding the procedure in the event of a change of tax debtor after payment of an advance payment (e.g., a turnover in the field of construction);
- The method of determining the tax debtor has been changed when the status of the participant changes from the moment of advance to the moment of turnover (e.g., for the turnover of secondary raw materials);
- The document's mandatory use on a changing basis has been expanded (for example, for the termination of a contract for which an advance has been charged).
- The obligation to draw up an internal invoice has been expanded when the recipient of goods or services is a tax debtor (e.g., for work in the field of construction);
- The content of the internal account drawn up by the tax debtor for the turnover of another person is prescribed.
- New forms, specifically SNPDV and LNPDV forms, are prescribed.
Other news from Serbia
Transfer of certain data from the Serbian fiscalization system to SEF is expected but awaiting technical and legal preconditions.
Serbia
Author: Tara Nedeljković
Fiscal receipts containing the buyer's tax ID, as specified in Article 5 of the law, are not yet being transferred to the Electronic Invoice System (SEF) due to the lack of necessary technical and legal conditions Let's delve deeper into this. Read more
Another version of Technical Guidelines for ESIR and LPFR 1.17 is published in Serbia.
Public
Serbia
Author: Tara Nedeljkovic
Serbia
Author: Tara Nedeljkovic
The Serbian Tax Authority has published another version of The Technical Guideline for the Administrative and Technical Overview of Functionalities (ESIR or L-PFR). This is the version noted as 1.17 and has been published in the Technical Guides section of the Tax Authorities' official website as the latest version of this technical specification for ESIR and L-PFR in Serbian e-fiscalization. The... Read more
New education was created: Educational videos for Serbia
Serbia
Author: Kristina Dosen
This series of instructional videos provide insight into the Serbian fiscalization system. Both legal and technical aspects of the fiscalization system of Serbia are presented, and divided into appropriate topics. Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: France Read more
The Ministry of Finance in Serbia published an opinion revealing whether exemption from fiscalization applies to certain specific cases
Serbia
Author: Tara Nedeljkovic
The recent Ministry of Finance's opinion clarifies the fiscalization requirements for sales of magazines and periodical publications mailed to individuals. Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
New document was uploaded: Fiscal law comparison - Serbia vs Republic of Srpska
Author: Kristina Dosen
This document addresses the similarities and differences in fiscal laws in Serbia and the Republic of Srpska, aiming to provide a clear picture of the fiscalization landscape in both countries. Read more