L'enregistrement n'est obligatoire que pour les entreprises dépassant le seuil fixé.
Ce guide fournit un aperçu de la TVA en Serbie, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions en Serbie.
La TVA serbe est la principale source de recettes du budget national.
Les entreprises étrangères qui paient la TVA sur des dépenses éligibles en Serbie peuvent éventuellement la récupérer.
Vous faites des affaires en Serbie ? Vous devrez vous conformer aux règles serbes en matière de TVA.
L'enregistrement n'est obligatoire que pour les entreprises dépassant le seuil fixé.
La Serbie applique la TVA sur les services numériques en fonction du lieu de résidence du consommateur, et les prestataires de services numériques non résidents doivent s'enregistrer à la TVA.
Les dépenses suivantes sont généralement remboursables dans le cadre d'un remboursement de la TVA en Serbie : les frais de véhicule (y compris le carburant et la location de moyens de transport) pour les concessionnaires automobiles et les chauffeurs de taxi uniquement ; les titres de transport public ; l'hébergement ; les services de restauration et de restauration ; l'entrée aux foires et expositions et autres frais professionnels généraux (par exemple, les honoraires professionnels).
Le remboursement de la TVA en Serbie est généralement traité dans un délai de deux mois à compter de la date de dépôt de la demande. Ce délai peut être prolongé si l'administration fiscale serbe demande des informations supplémentaires.
Si la TVA en Serbie a été facturée à tort, la facture concernée ne donnerait généralement pas droit à un remboursement de la TVA en Serbie. L'entité devrait contacter le fournisseur pour obtenir le remboursement de la TVA facturée à tort en Serbie. C'est là que VAT IT vous aider, car nous pouvons contacter le fournisseur en votre nom et demander le remboursement de la TVA facturée à tort en Serbie.
Découvrez les informations relatives à la fiscalité indirecte dans ces pays :
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