The Ministry of Finance has introduced the Rulebook on the amendment Rulebook of the VAT, which was published in the Official Gazette on 25.06.2021.
The main effect of the latest update is related to the provision of the VAT law which covers the returnable packages and the VAT which is calculated on the sales of the items contained in the returnable packaging.
It prolongs the effect of these norms and defines that these provisions will be applicable from the 1st of January 2022.
The latest update related to the provision of the VAT law in Serbia which covers the returnable packages
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Serbia
Author: Kristina Dosen
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449
Content accuracy validation date:
09.07.2021
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08:22h
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Besides that, the VAT taxpayer which makes the turnover on the sales related to items inside of the returnable packaging will be obliged that on the day of the 31st December 2021, defines the lacking of the returnable packing and on that deficit to process the VAT which wasn’t calculated before.
The obligation of evidencing returnable packing from article 230 of the Rulebook on VAT is related to the returnable packaging submitted starting from the 1st of January 2022.
So from this derives the conclusion that at the end of 2021 will be conducted the cross-examination of the balance, which will in some cases related to the taxpayers resulted in the obligation of the calculation of the VAT on the returnable packaging which previously wasn’t calculated to the buyers.
The new rules defined by the provisions of article 44 from the Rulebook on VAT will be applicable on the transfer of the returnable packaging from the period of conduction which starts on 1st January 2022.
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