If a foreign company (fe Microsoft does it) provides their services with a place of trade in Republic to Serbia to non-VAT payers, pursuant to Article 10a, Paragraphs 1 and 2 of the VAT Law, it is obliged to designate a tax proxy and record the liability VAT payments, regardless of the amount of that turnover in the previous 12 months.
In practice, this means that any sale of goods and services with a place of trade in the Republic of Serbia to a person/entety who is not subject to VAT (most often those are physical persons), regardless of their number and intensity, means an obligation to register a foreign entety into the Serbian VAT system.
A foreign person registered in the VAT system is a monthly VAT payer.
The process of registering for the VAT system usually takes up to 15 business days, and for registration it is necessary, among other things:
A tax (VAT) representative of a foreign person may be a person:
The tax attorney performs the following tasks:
AKTIVA sistem advises clients regarding the analysis and selection of possibilities in the field of VAT and performs the tasks of a VAT representative. Feel free to contact us.