Tax International

List of countries with which the Republic of Serbia has established conditions of reciprocity for VAT Article 53 of the VAT Act prescribes the conditions under which VAT reimbursement is carried out to foreign entity and as one of the mandatory conditions listed is reciprocity. In this regard, the Tax Administration of the Republic of […]

Unofficial translation, just for information purposes, source:purs.gov.rs RS Official Gazette, 84/2004, 86/2004, 61/2005, 61/2007, 93/12, 108/13, 68/14, 142/14, 83/15, 108/16 VALUE ADDED TAX LAW I. INTRODUCTORY PROVISIONS Article 1 This Law shall introduce the value added tax (hereinafter: VAT) in the Republic of Serbia (hereinafter: the Republic). The VAT shall mean a general consumption tax […]