The process of diplomatic sales in Serbia, especially in the context of new fiscalization, involves a regulated procedure that allows diplomatic missions and their employees to claim tax exemption on purchases of goods and services. This procedure includes the use of specific forms: SNPDV (Certificate of VAT Non-Payment) and LNPDV (List of VAT Non-Payment).
Diplomatic sales in Serbia, SNPDV, and LNPDV
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Serbia
Author: Kristina Dosen
Category:
Fiscal subject related
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929
Content accuracy validation date:
29.02.2024
Content accuracy validation time:
14:03h
Here's a detailed description of the process and the use of these forms:
Legal Conditions
- Legal Basis: The exemption from VAT for diplomatic missions is regulated by the VAT Law. Diplomatic missions and their employees can claim a VAT refund under certain conditions.
- Registration: Diplomatic missions must be registered with the competent tax authorities in Serbia and must have approval for VAT exemption.
Process Steps
- Obtaining Forms: The diplomatic mission or employee must obtain the SNPDV or LNPDV form from the competent tax authorities.
- Filling Out the Form: The form is filled out by the buyer (diplomat or employee at the diplomatic mission), detailing the purchase, including a description of the goods or services and the total value.
- Form Confirmation: After filling it out, the form is sent to the diplomatic mission for confirmation and stamping.
- Submitting the Form to the Seller: The buyer submits the confirmed form to the seller at the time of purchase.
- VAT-Free Sale: Based on the form, the seller carries out the sale without charging VAT. An invoice should be issued clearly showing the VAT exemption.
SNPDV and LNPDV Forms
- The SNPDV form is used for a certificate of VAT non-payment for B2B purchases.
- The LNPDV form is used for a certificate of VAT non-payment for B2C purchases.
Both forms should contain:
- Buyer's information (name, surname, position, diplomatic mission)
- A detailed description of the purchased goods or services
- Total transaction value, excluding VAT
- Date of purchase
- Signature and stamp of the diplomatic mission
Seller's Actions
Upon receiving a completed and confirmed form, the seller should:
- Verify the validity of the form (date, signature, stamp).
- Proceed with the sale without charging VAT.
- Keep a copy of the form as proof of the VAT-free sale for tax purposes.
Tax Exemption
The exemption from VAT is conducted based on the submitted and confirmed forms. The seller is required to maintain records of all transactions made using SNPDV and LNPDV forms and to present them to tax authorities during tax inspections or requests.
Conclusion
The diplomatic sales process in the context of new fiscalization requires adherence to the mentioned steps and proper use of the SNPDV and LNPDV forms to ensure compliance and facilitate VAT exemptions for eligible diplomatic purchases.
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