In Serbia, The Minister of Finance passed the Rulebook on Amendments to the Rulebook on Value Added Tax, published in the Official Gazette of the RS No. 127/21 of December 24, 2021. This amended Rulebook that was published last week enters into force on the eighth day from the day of its publication, which is on January 1st, 2022.
The Rulebook on Amendments to the Rulebook on Value Added Tax was published in Serbia
Public
Serbia
Author: Kristina Dosen
Category:
Fiscal subject related
General information
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883
Content accuracy validation date:
06.01.2022
Content accuracy validation time:
11:40h
Mentioned changes were made mainly due to harmonization with regulations in the field of fiscalization and electronic invoicing, and in connection with the issuance of receipts.
The amendments concern the following areas:
- Elements of advance payment receipt
- The new fiscal receipts and electronic invoice are considered as receipts and invoices issued following the Law on VAT;
- New fiscal receipt for the buyer who sends the goods abroad (VAT refund);
- New fiscal receipt and VAT refund to diplomats.
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