Serbia: Amendments to VAT rulebook

Amended rulebook applies as of 4 April 2024

Amended rulebook applies as of 4 April 2024

The Minister of Finance on 3 April 2024 published amendments to the rulebook on value added tax (VAT) in the official gazette no. 29/2024.

The amended rulebook applies as of 4 April 2024.

The amendments relate to:

  • Tax exemption for supply of goods under customs warehousing procedure
  • Tax exemption for supply of goods and services on the basis of international agreements
  • VAT refund to a first-time apartment buyer

Read an April 2024 report prepared by the KPMG member firm in Serbia



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