ISSN 1452-6662
Over 150 up-to-date legal acts of the Republic of Serbia translated to English.
Issue: Niste pretplaćeni - pretplatite se 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 and 72/19 of 7 October 2019
Section: Contents

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  • NOTE OF THE PUBLISHER
  • I INTRODUCTORY PROVISIONS
  • II SUBJECT OF TAXATION
    • Sale of Goods and Services
    • Import of Goods
    • Value Vouchers*
  • III TAXPAYER, TAX DEBTOR AND TAX PROXY
    • Taxpayer
    • Tax Debtor
    • Tax Proxy
  • IV PLACE AND TIME OF THE SALE OF GOODS AND SERVICES AND ONSET OF TAX LIABILITY
    • Place of the Sale of Goods
    • Place of the Sale of Services
    • Place of the Import of Goods
    • Time of the Sale of Goods
    • Time of the Provision of Services
    • Onset of Tax Liability
  • V TAX BASE AND TAX RATE
    • Tax Base in the Case of Sale of Goods and Services
    • Base in the Case of Imported Goods
    • Change in the Tax Base
    • Calculation of Values Declared in Foreign Currencies
    • Tax Rate
  • VI TAX EXEMPTIONS
    • Tax Exemption in the Sale of Goods and Services with the Right to Deduct Input Tax
    • Tax Exemption in the Sale of Goods and Services without Right to Deduction of Input Tax
    • Tax Exemptions in the Importing of Goods
  • VII INPUT TAX
    • Definition
    • Requirements for Deduction of Input Tax
    • Non-eligibility for Input Tax Deduction
    • Input Tax Division and Proportional Tax Deduction
    • Correction of Input Tax Deduction when the Base is Changed
    • Correction of Input Tax Deduction in the Case of Equipment and Buildings Serving for Business Purposes
  • VIII SPECIAL TAXATION PROCEDURE
    • Petty Taxpayers
    • Farmers
    • Tourist Agency
    • Second-hand Goods, Works of Art, Collector Pieces and Antiques
  • IX DUTIES OF TAXPAYERS IN THE SALE OF GOODS AND SERVICES
    • Keeping Records of VAT Payers and their Deletion from Records
    • Issuance of Bills
    • Duty to Keep Records
    • Taxation Period, Tax Declaration Filing, VAT Assessment and Payment
  • X TAX REFUND AND REIMBURSEMENT
    • Tax Refund
    • VAT Reimbursements to Foreign Taxpayers
    • Humanitarian Organisations
    • Traditional Churches and Religious Communities
    • VAT Reimbursement to Diplomatic & Consular Missions and International Organisations
    • (Deleted)*
  • XI SPECIAL REGULATIONS DEALING WITH THE IMPORT OF GOODS
  • XII PENAL PROVISIONS
  • XIII TRANSITIONAL REGIME
  • XIV TRANSITIONAL AND CONCLUDING PROVISIONS
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 61/05)
    LAW ON AMENDMENTS AND ADDITIONS TO THE VALUE ADDED TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 61/07)
    LAW ON AMENDMENTS AND ADDITIONS TO THE VALUE ADDED TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 93/12)
    LAW ON AMENDMENTS AND ADDITIONS TO THE VALUE ADDED TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 108/13)
    LAW ON AMENDMENTS TO THE VALUE ADDED TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 142/14)
    LAW ON AMENDMENT TO THE VALUE ADDED TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 83/15)
    LAW ON AMENDMENTS AND ADDITIONS TO THE VALUE ADDED TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 108/16)
    LAW ON AMENDMENTS AND ADDITIONS TO THE VALUE ADDED TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 113/17)
    LAW ON AMENDMENTS AND ADDITIONS TO THE VALUE ADDED TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 30/18)
    LAW ON AMENDMENTS AND ADDITIONS TO THE VALUE ADDED TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 72/19)
    LAW ON AMENDMENTS AND ADDITIONS TO THE VALUE ADDED TAX LAW