The Serbian Tax Administration issued an official opinion on 26 October 2026 clarifying the place of supply for business event organization services provided by a domestic VAT taxpayer to a foreign legal entity. Under Article 28 of the VAT Law, such B2B services are taxed at the customer’s place of establishment. The opinion confirms that the Serbian provider must not charge Serbian VAT, but instead verify the foreign customer’s VAT status and apply the reverse charge mechanism. Documentation requirements include a valid VAT identification number and a contract specifying the service location.
Key Takeaways
- Destination Principle Applies: The place of supply is the foreign customer’s seat; Serbian VAT is not due if the customer is a taxable person established abroad.
- Reverse Charge Obligation: The foreign customer accounts for VAT in its member state; the Serbian provider must reference the reverse charge on the invoice.
- Evidence Requirements: Providers must retain proof of the customer’s taxable status (e.g., VIES validation) for at least 10 years.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement