VAT News

Serbia-B2C e-services

With effect from 1 January 2017, Serbia has introduced new rules under which non-Serbian suppliers of e-services will be required to register for Serbian VAT, and charge VAT on B2C sales.

Note that whilst B2B sales of e-services are subject to the reverse charge, suppliers required to register for B2C sales will now have to charge Serbian VAT on B2B sales.

In order to register, businesses will need to appoint a Serbian established fiscal representative.

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