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Tax Alert, March 2017

New VAT Rulebooks  

On March 6th, 2017, three new VAT Rulebooks were adopted with respect to the rental of vehicles, supply of food and drinks for immediate consumption and supply of services related to real estate.

Also, amendments were made to existing Rulebook on the manner of exercising VAT exemption with the right to deduct input tax, in particular for transport services related to import, export, transit and temporary import.

The new VAT Rulebooks, as well as the amended existing Rulebook that will come into force on April 1st, 2017 are:

Rulebook on defining the means of transport for the purposes of determining the place of supply pursuant to the Law on Value Added Tax ("Off. Gazette of RS", no. 21/2017).

Rulebook on defining the supply of food and drinks for immediate consumption for the purposes of determining the place of supply pursuant to the Law on Value Added Tax ("Off. Gazette of RS", no. 21/2017).

Rulebook on defining the supply of services related to real estate for the purposes of determining the place of supply pursuant to the Law on Value Added Tax ("Off. Gazette of RS", no. 21/2017).

Rulebook on the manner of exercising VAT exemption with the right to deduct input tax ("Off. Gazette of RS", no.120/2012, 40/2015, 82/2015, 86/2015, 11/2016 and 21/2017).

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