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
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Serbia
Author: Kristina Dosen
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Fiscal subject related
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542
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.
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