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VAT Exemption for Supplies of Protective Equipment (Masks)

VAT Exemption for Supplies of Protective Equipment

Government of Serbia has published Amendments of the Decree on Limits of the Retail Price of Protective Equipment During the State of Emergency.

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In the Official Gazette of the Republic of Serbia No. 43 of 27 March 2020, the Government of Serbia has published Amendments of the Decree on Limits of the Retail Price of Protective Equipment During the State of Emergency Declared Because of Disease COVID-19 Caused by SARS-COV-2 Virus (Amendments).

Amendments have entered into force on 27 March 2020.
In line with the Amendments, supplies of protective equipment (masks) by the National Health Insurance Fund (NHIF) to legal entities engaged in distribution of protective equipment (masks), are VAT exempt with right to input VAT deduction.

If you have any questions or you need assistance of our professionals, please contact us at tax@kpmg.rs

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KPMG Tax Alerts


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