Serbia: VAT registration, electronic services | KPMG Global
Share with your friends

Serbia: VAT registration, foreign suppliers of electronically supplied services

Serbia: VAT registration, electronic services

Changes to the value added tax (VAT) law in Serbia, effective in 2017, include provisions with respect to the VAT liabilities of foreign entities.


Related content

Under the new VAT rules in Serbia, foreign entities are required to register for VAT in Serbia, via a tax proxy, on providing supplies that are taxable in Serbia to entities that are not registered for VAT purposes. Accordingly, foreign entities that make electronically supplied services to entities not registered for VAT in Serbia (e.g., individuals) are required to register for VAT via the appointment of a VAT proxy.

As of 1 April 2017, there are new provisions applicable to the "place of supply" of services, and the rules are generally harmonized with EU rules. These changes, however, do not affect the rules for electronically supplied services because these services are taxable according to the place of the recipient—whether or not the services are supplied to VAT payers or not.


Read a March 2017 report [PDF 580 KB] prepared by the KPMG member firm in Serbia

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal