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Group: TAXATION SYSTEM IN SERBIA, ACCOUNTING AND AUDITING
Issue: VALUE ADDED TAX LAW
Published in the Službeni glasnik 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: II SUBJECT OF TAXATION

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  • Article 3
    The subject of the VAT shall be the following:
     
    1) Delivery of goods and provision of services (hereinafter: the sale of goods and services) carried out by a taxpayer in the Republic for a charge, in the conduct of its business;
     
    2) Import of goods into the Republic.

 

 

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