Free Zone Pirot presentation - Slobodna zona Pirot
Free Zone Pirot presentation - Slobodna zona Pirot
Free Zone Pirot presentation - Slobodna zona Pirot
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Value Added Tax<br />
Serbian Tax System<br />
• VAT rates are 18% and 8% (for 13 groups of products)<br />
• Tax base is the value received in return for the provision of goods and services,<br />
and it includes all excise duties, customs duties and all public revenues except<br />
VAT, together with the overhead expenses calculated by the provider of goods<br />
and services<br />
• The surplus of paid tax is to be refunded within 45 days from the end of the<br />
deadline for submission of the tax return, except in the case of large exporters<br />
where the timeframe for refund is 15 days from the end of the deadline for the<br />
submission of the tax return<br />
• VAT on imports is regulated in accordance with the customs regulation. Customs<br />
authorities are in charge of calculating and collecting VAT on imports
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