Rulebook on the manner of establishing tax base for VAT calculation in the event of passenger transportation by buses performed by foreign tax payers (“Official Gazette of the Republic of Serbia”, No. 105/04)

Pursuant to Article 18, paragraph 4 of the VAT Law ("Official Gazette of the Republic of Serbia", No.84/04 and 86/04),

The Minister of Finance has adopted

RULEBOOK

ON THE MANNER OF ESTABLISHING TAX BASE FOR VAT CALCULATION IN THE EVENT OF PASSENGER TRANSPORTATION BY BUSES PERFORMED BY FOREIGN TAX PAYERS

(Official Gazette of the Republic of Serbia, No. 105/04)

The original text in force as of 29/09/2004, enforced as of 01/01/2005

Article 1

This rulebook provides details on the manner of establishing tax base for VAT calculation in the event of passenger transportation performed by an entity whose administration is not in the Republic of Serbia (hereinforth: foreign tax payer).

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Rulebook on the manner of establishing tax base for VAT calculation in the event of passenger transportation by buses performed by foreign tax payers (“Official Gazette of the Republic of Serbia”, No. 105/04)