ISSN 1452-6662
Over 180 up-to-date legal acts of the Republic of Serbia translated to English.
Group: TAXATION SYSTEM IN SERBIA, ACCOUNTING AND AUDITING
Issue: VALUE ADDED TAX LAW
Published in the Official Gazette of the RS, Nos. 84/04 of 24 July 2004, 86/04 of 30 July 2004 – Corrigendum, 61/05 of 18 July 2005, 61/07 of 30 June 2007, 93/12 of 28 September 2012, 108/13 of 6 December 2013, 68/14 of 3 July 2014 (other law), 142/14 of 25 December 2014, 83/15 of 3 October 2015, 108/16 of 29 December 2016, 113/17 of 17 December 2017, 30/18 of 20 April 2018, 72/19 of 7 October 2019, 153/20 of 21 December 2020 and 138/22 of 12 December 2022
Section: I INTRODUCTORY PROVISIONS

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  • 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 that is assessed and paid on the delivery of goods and provision of services in all stages of production and sales of goods and services, as well as on the import of goods, unless otherwise provided by this Law.
  • Article 2
    The revenue from the VAT shall belong to the budget of the Republic.