Serbia VAT records

From 1 January 2017, VAT registered businesses in Serbia will be required to comply with new record keeping rules.

The tax authorities have categorized all invoices and business documentation into 13 types – including invoices, credit notes, exports and imports etc. Each category of documentation comes with detailed informational requirements.

In addition, more detailed recording on the nature, quantity and type of products or services that are being invoiced for.

For reporting purposes, VAT calculations for each of the 13 categories of documentation must be submitted electronically.

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