Definition of sales tax-exempt computers and computer equipment
In accordance with the terms and provisions of the Law on sales taxes, recently adopted by the Serbian Parliament, Mr. Dragan Domazet, the Serbian Minister of Science, Technology and Development, established a Compendium on defining computers, computer equipment and software, which would be exempted from sales tax payment.
This Compendium defined a list of tax-exempt computers, computer equipment and software, in accordance with the Law on sales taxes. Therefore, according to the said Compendium, any digital data processing system provided with its own processing unit, in one piece or assembled, which can operate independently – is considered a computer, and the list includes: PC computers, laptop – portable computers, notebooks and palmtops, while all computer parts unable to operate autonomously if disconnected from the computer – input devices (keyboards, mouse devices, joysticks, microphones, scanners), output devices (printers, monitors, LCD displays, projectors, headphones, loudspeakers), data storage devices (magnetic-optic disks, flash memory devices), and communications devices (analogue and digital modems, radio communication and IR-cards, as well as LAN cards) are considered computer equipment.
All programming solutions and licenses for their temporary or permanent use (including system, application, development and other solutions), in the form of either a source or an executable code, packaged and delivered over all kinds of media, over communication networks, or incorporated into the computer by the manufacturer, are considered software.
This Compendium is to take effect one day after its publication in the „Official Gazette of the Republic of Serbia“.