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Serbia: VAT amendments, customs duties on imported equipment

Serbia: VAT amendments, customs duties on equipment

Changes made by “rulebooks” concerning the value added tax (VAT) law and the customs duties on imports of equipment were published in the official gazette and were effective at the end of June 2018.


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The amendments concern:

  • Tax exemptions for exports of goods
  • Tax exemptions for entries of goods into free zones
  • VAT exemptions for supplies provided by a taxpayer to a foreign entity in a free zone
  • Invoices that are no longer required or for certain information not required on invoices
  • VAT recordkeeping and documentation
  • Customs duties on imported equipment


Read a July 2018 report [PDF 112 KB] prepared by the KPMG member firm in Serbia

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