How the tax administration chooses whom to audit
Tax audits are not random nor conducted arbitrarily; they are based on the analysis of data submitted by taxpayers through tax returns, […]
Tag: vat
Cession
Assignment of receivables, also known as cession, is a legal and financial mechanism through which a creditor transfers its claim against a […]
When Do You Become a VAT Payer?
Becoming a VAT payer is not a matter of choice—it is a legal obligation that arises once your total turnover in the […]
Recognition of Representation Expenses in the Tax Balance
Representation expenses are costs that entrepreneurs and companies track in their operations, related to services or products aimed at promoting and maintaining […]
How to Report Refunds and Adjustments in SEF
When a VAT taxpayer issues a fiscal receipt for a refund due to the cancellation of a previous fiscal receipt or a […]
Invoice
In the business world, an invoice represents a key document that the seller issues to the buyer. In a broader sense, it […]
LLC or DOO – Companies act
The following law is aranging how can llc operate in Serbia. (“Off. Herald of RS”, Nos. 36/2011, 99/2011, 83/2014 – other […]