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Serbia

Serbia

Explore the requirements and rules that apply to electronically supplied services in Serbia.

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Supplies of e-services to consumers (B2C)

Is a non-resident supplier of e-services to consumers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

Yes

If there is no current requirement, is there any anticipated change to that position?

Not applicable, requirement is already in place.

Is an invoice compliant with the VAT/GST law in the customer's country required?

There is no obligation to issue a VAT invoice for supplies to individuals not registered for VAT.

Supplies of e-services to businesses (B2B)

Is a non-resident supplier of e-services to business customers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No, a foreign entity which provides taxable supplies of goods and services in Serbia exclusively to VAT payers (i.e. entities registered for VAT in Serbia) or public bodies not considered taxable persons is not obliged to appoint a tax representative and register for VAT in Serbia. 

If there is no current requirement, is there any anticipated change to that position?

No

If there is not a requirement for the non-resident supplier to register for VAT/GST, are the services subject to VAT/GST withholding by the customer?

No

Where there is a current or future requirement for non-resident suppliers to register and/or account for local VAT/GST or a customer VAT withholding requirement:

When did/will that requirement come into effect?

1 January 2017

What is the applicable annual turnover threshold (in local currency) for that requirement to apply?

There is no minimum threshold.

Is simplified or standard registration required?

Standard registration. Foreign entities supplying services in Serbia to entities which are not registered for VAT, are required to register for VAT via the appointment of VAT proxy. The VAT proxy, in the name and on behalf of the foreign entity, performs all activities related to fulfilment of obligations and performing rights of the foreign entity that it has as a VAT payer (issuance of invoices, submissions of VAT returns, payment of VAT to the tax authorities, etc.). The VAT proxy is jointly liable for VAT obligations of the represented foreign entity.

Does the requirement apply to all e-services?

Yes, the VAT regulations provide an exclusive (not indicative) list of services that are considered as electronically provided services:

— Supply of web pages, storage and maintenance of web pages;
— Supply of programs and their updating, remote maintenance of programs and computer equipment;
— Supply of pictures, texts and information and enabling database access, as well as database archiving;
— Supply of audio and video records, as well as supply of games;
— Supply of political, cultural, art, sports, science, educational and entertainment programs and events during or after their shooting;
— Services in the area of long distance learning.

Contact

For further information please contact:

Biljana Bujic
Partner, Tax
T +381 11 2050511
E bbujic@kpmg.com

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