La registrazione è richiesta solo per le aziende che superano la soglia.
Questa guida offre una panoramica dell'IVA in Serbia, comprese le aliquote applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle imprese che effettuano transazioni all'interno della Serbia.
L'IVA serba è la principale fonte di entrate per il bilancio nazionale.
Le imprese straniere che sostengono spese soggette a IVA in Serbia possono richiederne il rimborso.
Fai affari in Serbia? Dovrai rispettare le norme serbe in materia di IVA.
La registrazione è richiesta solo per le aziende che superano la soglia.
La Serbia applica l'IVA sui servizi digitali in base alla posizione del consumatore e i fornitori di servizi digitali non residenti devono registrarsi ai fini IVA.
Le seguenti spese sono generalmente rimborsabili nell'ambito del rimborso dell'IVA in Serbia: spese relative ai veicoli (compresi carburante e noleggio di mezzi di trasporto) solo per concessionari di automobili e tassisti; biglietti dei mezzi pubblici; alloggio; cibo, bevande e servizi di ristorazione; biglietti d'ingresso a fiere ed esposizioni e altre spese generali di rappresentanza (ad es. onorari professionali).
Il rimborso dell'IVA in Serbia viene generalmente elaborato entro 2 mesi dalla presentazione della richiesta. Tale periodo può essere prorogato qualora l'autorità fiscale serba richieda ulteriori informazioni.
Se l'IVA in Serbia è stata addebitata in modo errato, la fattura in questione non sarebbe normalmente idonea per un rimborso dell'IVA in Serbia. L'entità dovrebbe contattare il fornitore per ottenere il rimborso dell'IVA addebitata in modo errato in Serbia. Questo è un aspetto in cui VAT IT fornire assistenza, poiché possiamo contattare il fornitore per vostro conto e richiedere il rimborso dell'IVA addebitata in modo errato in Serbia.
Esplora le informazioni sulle imposte indirette in questi paesi:
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