The amendments to the Rulebook on Value Added Tax (hereinafter: Rulebook on VAT) were published in the "Official Gazette of the RS", number 96, on November 2, 2023. These amendments will be applicable as of January 1, 2024. The amendments concern the obligation to keep special records on transactions carried out under Article 24, paragraph 1, point 4 of the VAT Law. These transactions are the sales of goods that are taken abroad by a foreign customer (passenger) in his personal luggage, for non-commercial purposes, and for which the VAT payer issued the foreign customer's request for a VAT refund. Read more

The Serbian parliament has passed a new law that will impact the area of electronic invoices. The Law on Amendments to the Law on Electronic Invoicing will come into force on January 1, 2024, with some exceptions. One of these exceptions is the electronic registration of preliminary tax, which will only apply from September 1, 2024, but is also updated by the new amendments. The new law aims to i... Read more

The Serbian Tax Authority informs all taxpayers and users of the ePorezi portal of the Tax Administration of the Republic of Serbia that from November 3, 2023, access to the same portal will exclusively be possible via the HTTP protocol, i.e., the following web address: https://eporezi.purs.gov.rs. The reason for this announcement and informing the public is due to the process of improving the se... Read more

The objective of this document is to describe how electric vehicle charging stations (e-Chargers) should be handled and to give a general overview of the fiscalization requirements based on the research and analysis on this topic. We will determine, e.g., if e-charging is considered a sale of goods or services, as well as the treatment of e-chargers within the fiscalization framework. Read more

There has been a new amendment to the regulation on activities for which there is no obligation to record retail trade through the electronic fiscal device. The change that is a part of the new amended regulation concerns only one category of taxpayers. As of Friday, another amendment to the Regulation was published on the determination of activities in the performance of which there is no obliga... Read more

S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more

The Tax Administration of the Republic of Serbia informs all taxpayers, business partners, and state institutions that the relocation of the Center for Large Taxpayers (CVPO) to the new office building of the Tax Administration in Zemun, 145 Cara Dusana Street, is happening. The move lasted until Monday, September 18, 2023, when the Center for Large Taxpayers started working at the new address. D... Read more