The Ruling of the Ministry of Finance, no. 011-00-64/2014-04 of 5 January 2015
The provisions of Article 3 of the Law on Value Added Tax ("Official Gazette of the Republic of Serbia", no. 84/2004, 86/2004 - corr., 61/2005, 61/2007, 93/2012, 108/2013, 6/2014 – adjusted RSD amount, 68/2014 - other Law 142/2014 and 5/2015 – adjusted RSD amount – hereinafter: the VAT Law) provides that the supply of goods and services performed for consideration by a taxpayer in Serbia, within its business operations, as well as the import of goods into Serbia is subject to VAT.
In terms of the VAT Law, the supply of services includes all operations and actions, performed and taken within the business operations, which do not constitute the supply of goods referred to in Article 4 of the VAT Law (Article 5 paragraph 1 of the VAT Law).