Serbia: VAT “rulebooks” on place of supplies | KPMG Global
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Serbia: VAT “rulebooks” on place of supplies, exemption from VAT

Serbia: VAT “rulebooks” on place of supplies

Newly adopted value added tax (VAT) rulebooks (PDV pravilnicima) relevant to determining the place of supply of services and amendments for the method and process for obtaining an exemption from VAT were published in the official gazette and are effective 1 April 2017.


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There are measures concerning:

  • Real estate-related services
  • Leasing of transportation vehicles
  • Services on the provision of food and beverages for consumption “on the spot”


Read a March 2017 report (English) [PDF 255 KB] and (Serbian) [PDF 252 KB] prepared by the KPMG member firm in Serbia

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