Serbia: Amendments to VAT rulebook

Amended rulebook applies as of 1 January 2024

Amended rulebook applies as of 1 January 2024

The Minister of Finance on 26 December 2023 published amendments to the rulebook on value added tax (VAT) in the official gazette no. 116/2023.

The amended rulebook applies as of 1 January 2024.

The amendments relate to:

  • Tax exemption for supply of goods under customs warehousing procedure
  • Invoice for multiple supplies
  • Fiscal invoice issued to a public sector entity

Read a January 2024 report [PDF 115 KB] prepared by the KPMG member firm in Serbia

 

 

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