Serbia Author: Kristina Dosen
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

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Content accuracy validation date: 20.11.2023
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