Serbia: VAT law amendments; excise tax on coffee, tobacco

VAT law amendments; excise tax on coffee, tobacco

Serbia's parliament in late December 2016 adopted legislation amending certain value added tax (VAT) measures. The changes generally are effective 1 January 2017 and include amendments to the rules regarding:

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  • Permanent establishments
  • Requirements for foreign entities to register as VAT payer
  • Liability for VAT on supplies provided by foreign entity
  • Place of supply of services
  • The timing of the supply of electricity, natural gas, and heating
  • A tax rate of 10% on the supply of wood briquettes and pellets
  • Requirements for deducting input tax

 

Read a January 2017 report [PDF 113 KB] prepared by the KPMG member firm in Serbia

Excise tax on coffee, tobacco products

Legislation enacted in late December 2016 concerns the excise tax (excise duty) on coffee and tobacco products.

One measure introduces a requirement that certain coffee packages be subject to excise tax stamps, while low-alcohol content beverages (alcohol content below 5%) are exempt from the stamp requirement.

There are also changes concerning excise tax refund procedures.

Effective dates

The excise tax amendments regulating coffee are effective 1 January 2018. The other changes generally are effective beginning 1 January 2017. 

A measure requiring that excise tax returns be filed electronically has been extended to 1 January 2018.

 

Read a January 2017 report [PDF 167 KB] prepared by the KPMG member firm in Serbia: Adopted amendments to the law on excise duties

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