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
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NOTE OF THE PUBLISHER
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I INTRODUCTORY PROVISIONS
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II SUBJECT OF TAXATION
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Sale of Goods and Services
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Import of Goods
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Value Vouchers
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Sale of Goods and Services
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III TAXPAYER, TAX DEBTOR AND TAX PROXY
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Taxpayer
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Tax Debtor
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Tax Proxy
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Taxpayer
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IV PLACE AND TIME OF THE SALE OF GOODS AND SERVICES AND ONSET OF TAX LIABILITY
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Place of the Sale of Goods
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Place of the Sale of Services
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Place of the Import of Goods
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Time of the Sale of Goods
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Time of the Provision of Services
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Onset of Tax Liability
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Place of the Sale of Goods
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V TAX BASE AND TAX RATE
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Tax Base in the Case of Sale of Goods and Services
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Base in the Case of Imported Goods
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Change in the Tax Base
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Calculation of Values Declared in Foreign Currencies
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Tax Rate
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Tax Base in the Case of Sale of Goods and Services
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VI TAX EXEMPTIONS
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Tax Exemption in the Sale of Goods and Services with the Right to Deduct Input Tax
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Tax Exemption in the Sale of Goods and Services without Right to Deduction of Input Tax
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Tax Exemptions in the Importing of Goods
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Tax Exemption in the Sale of Goods and Services with the Right to Deduct Input Tax
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VII INPUT TAX
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Definition
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Requirements for Deduction of Input Tax
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Non-eligibility for Input Tax Deduction
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Input Tax Division and Proportional Tax Deduction
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Correction of Input Tax Deduction when the Base is Changed
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Correction of Input Tax Deduction in the Case of Equipment and Buildings Serving for Business Purposes
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Definition
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VIII SPECIAL TAXATION PROCEDURE
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Petty Taxpayers
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Farmers
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Tourist Agency
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Second-hand Goods, Works of Art, Collector Pieces and Antiques
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Petty Taxpayers
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IX DUTIES OF TAXPAYERS IN THE SALE OF GOODS AND SERVICES
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Keeping Records of VAT Payers and their Deletion from Records
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Issuance of Bills
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Duty to Keep Records
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Taxation Period, Tax Declaration Filing, VAT Assessment and Payment
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Keeping Records of VAT Payers and their Deletion from Records
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X TAX REFUND AND REIMBURSEMENT
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Tax Refund
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VAT Reimbursements to Foreign Taxpayers
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Humanitarian Organisations
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Traditional Churches and Religious Communities
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VAT Reimbursement to Diplomatic & Consular Missions and International Organisations
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(Deleted)*
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Tax Refund
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XI SPECIAL REGULATIONS DEALING WITH THE IMPORT OF GOODS
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XII PENAL PROVISIONS
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XIII TRANSITIONAL REGIME
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XIV TRANSITIONAL AND CONCLUDING PROVISIONS
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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 -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 153/20)
LAW ON AMENDMENTS AND ADDITIONS TO THE VALUE ADDED TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 138/22)
LAW ON AMENDMENTS AND ADDITIONS TO THE VALUE ADDED TAX LAW
