Non-resident entities which are selling services/goods in Serbia are in position to have fiscal representative in Serbia, starting from 1st October 2015. In order to be registered for VAT in Serbia and have all the rights which as companies registered in Serbia, the foreign entity need to appoint fiscal representative with seat in Serbia.
Fiscal representative in Belgrade of foreign entity can be natural person, entrepreneur or a legal entity which meets the following requirements:
- Has a permanent address or headquarter in the Republic of Serbia;
- Has been registered as VAT taxpayer for at least 12 months before applying for approval of authorized tax representative;
- On a day of application does not have matured and unpaid obligations for public income based on the performance of business, as prescribed by the Tax Administration;
- Has not been convicted of tax crime.
A person/entity referred to in paragraph above shall submit a request for approval for obtaining authorized tax representative in Serbia to Central Tax Administration, on Form ZPPPDV – Application for approval of authorized tax representative for value added tax.
Required documents and information
- Name of foreign entity, or the name and surname of a foreign person;
- Name and surname of the responsible person in foreign entity;
- Seat of a foreign entity, or address of foreign person;
- Number under which the foreign entity is registered for the obligation to pay VAT to the competent authority in the country of residence;
- PIB-in (tax identification number), which is assigned to foreign entity by competent authority of the Republic;
- Name of entity, or the name and surname of person presenting a company as authorized tax representative;
- Name and surname of the responsible person in the legal entity – authorized tax representative;
- Seat or residence of authorized tax representative;
- TIN or ID number of the authorized tax representative;
- Unique identification number and in the absence of unique identification number – passport number of the responsible person in the legal entity – authorized tax representative;
- Place and date of application.
In addition to the requirements set out in previous paragraph, it also needs to be submitted the following:
- Proof of residence or seat of the authorized tax representative;
- Proof of authorized tax representative not being convicted for tax crime;
- Document certifying that the foreign entity who gave the power of attorney is subject to VAT in the country of its residence;
- POA stamped by the body responsible for certification (court, notary, etc.), that gives the authority to authorized tax representative to perform all tasks related to fulfillment of obligations and achieving all the benefits of foreign entity as defined under the Law related to VAT.
Tax Administration – Central Office shall decide on the request for approval of the tax power of attorney within 15 days of submission of the request. Tax Authority is obliged to announce register of fiscal representatives at official web site. Fiscal representative of foreign entity is authorized to submit tax application, calculate VAT, pay VAT, etc.
HLB T&M Consulting can be appointed as your VAT representative in Serbia and prepare/submit relevant tax application to Tax municipality each month. In order to get detailed feedback about our services, contact us via our contact page.