Changes in criteria the status of predominant exporter | KPMG | RS

Changes in criteria the status of predominant exporter

Changes in criteria the status of predominant exporter

The Decree on Amendments to the Decree on Criteria for Determining What According to the VAT Law is Considered Predominant Supply Abroad (hereinafter, the Decree), as published in the Official Gazette of the Republic of Serbia no. 4, dated 13 January 2013, makes changes to one of the two criteria based on which a VAT taxpayer is entitled to the status of a predominant exporter and the right to VAT refund declared in tax return within 15 days.

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The Decree goes into effect on 21 January 2013.

In accordance with this Decree, instead of the 70% requirement so far, predominant supply of goods abroad is deemed to be export of goods whose value compared to total supply of goods and services amounts to 50%.

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