Following the amendments to the Law on Value Added Tax (VAT Law) as adopted at the end of September 2012, a significant number of regulations that regulate more closely the application of specific provisions of the VAT Law have been amended or new ones have been adopted.
Given that in a short period of time a large number of amendments have been adopted, which mainly go into effect starting on 1 January 2013, including a large number of regulations, rulebooks and decrees, in practice it is often unclear which regulations are still in force.
For this reason, and in order to simplify your daily work and assist you in finding your way through the large number of regulations, we provide you here with a list of all regulations adopted based on the VAT Law which are effective on 1 February 2013.
© 2021 KPMG d.o.o. Beograd, a Serbian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.