Turistički aranžmani u inostranstvu ubuduće će se plaćati po zvaničnom srednjem kursu dinara

Prilikom isticanja cene i naplaćivanja turističkih aranžmana u inostranstvu ubuduće će se primenjivati zvanični srednji kurs dinara. To je propisano novim Zakonom o trgovini, koji je usvojila Narodna skupština Republike Srbije. Ovakvo rešenje prihvaćeno je tokom izrade predloga zakona, a na predlog Narodne banke Srbije.

Na ovaj način rešeno je dugogodišnje pitanje naplate turističkih aranžmana po prodajnim kursevima banaka za devize ili efektivni strani novac. Rešenjem iz novog Zakona o trgovini cene turističkih aranžmana postaju u potpunosti uporedive i predvidljive jer neće zavisiti od dnevnih prodajnih kurseva koje utvrđuju banke.

Ovim rešenjem, korisnici usluga turističkih agencija imaće mogućnost da sa velikom izvesnošću planiraju iznos izdatka u porodičnom budžetu za plaćanje turističkih aranžmana koji se realizuju u inostranstvu, budući da će im cena takvog aranžmana biti iskazana i naplaćena primenom zvaničnog srednjeg kursa dinara, koji je zahvaljujući naporima i aktivnostima Narodne banke Srbije, već nekoliko godina unazad na stabilnom nivou i bez većih oscilacija.

Pored toga, turističke agencije, koje su do sada korisnicima njihovih usluga turističke aranžmane preračunavale i naplaćivale primenom prodajnog kursa banke kod koje imaju otvoren račun, iako su u praksi devize kupovale po povoljnijim kursevima, neće biti više u mogućnosti da ostvaruju dodatnu zaradu po osnovu kursnih razlika, a na teret klijenata.

Ukazujemo da su, prema dosadašnjim propisima, ali i prema novom zakonu, trgovci dužni da cene po pravilu iskazuju u dinarima, dok samo izuzetno mogu da cenu istaknu u stranoj valuti, kao što je to slučaj u trgovini uslugama u turizmu koje su u neposrednoj vezi sa inostranstvom. Međutim, u tom slučaju, prema novom zakonu trgovac mora da pri isticanju i naplaćivanju cene naznači i kao obračunski kurs primenjuje isključivo zvanični srednji kurs dinara.

Novi Zakon o trgovini objavljen je u „Službenom glasniku Republike Srbije“ broj 52/2019 i stupa na snagu osmog dana od dana objavljivanja – 30. jula 2019. godine.

Izvor www.nbs.rs

Tourist arrangments abroad, in the future will be payed by applying official middle exchange rate of the dinar

The official middle exchange rate of the dinar will be applied in the future when dealing with pricing and billing of tourist packages abroad. This is prescribed by the new Law on Trade, which was adopted by the National Assembly of the Republic of Serbia. This solution was accepted during the drafting of the bill, and at the proposal of the National Bank of Serbia.

In this way, the long-standing issue of collecting tourist arrangements by using ask rate of commercial banks or effective foreign currency was resolved. The decision from the new Law on Trade in the Prices of Tourist Arrangements becomes completely comparable and predictable because it will not depend on the daily sales rates determined by the banks.

With this solution, users of tourist agency services will have the opportunity to plan with great certainty the amount of expenses in the family budget for payment of tourist arrangements that are being made abroad, since the price of such arrangement will be presented and collected using the official middle exchange rate of the dinar, which, thanks to the efforts and activities of the National Bank of Serbia, for several years is stable and without major oscillations.

In addition, travel agencies, who until now have calculated and charged travel arrangements for the users of their services using the selling rate of the bank with which they have opened an account, although in practice they bought foreign currency at more favorable rates, will no longer be able to earn additional earnings on the basis of exchange rates difference, and at the expense of clients.

We state that according to the current regulations, but also according to the new law, traders are obliged to show prices in the dinar as a rule, while only exceptionally they can display the price in foreign currency, as is the case in the trade in services in tourism that are in direct relation with foreign countries. However, in this case, according to the new law, the trader must indicate that in the calculation and charging of the price the official middle exchange rate of the dinar is used.

The new Law on Trade was published in the Official Gazette of the Republic of Serbia No. 52/2019 and shall enter into force on the eighth day from the day of its publication on 30 July 2019.

Source www.nbs.rs

Introduction of new business models as a electronic store, electronic platform and dropshipping

The Government of the Republic of Serbia announced that Serbia, by adopting a new Law on Trade (“Official Gazette of the Republic of Serbia” No. 52/2019) and the Law on Amendments to the Law on Electronic Commerce (“Official Gazette of the Republic of Serbia” No. 52/2019 ) in the Parliament, becomes the country in which electronic commerce takes place in accordance with the most advanced models currently available in the world.

New business models have been introduced, such as electronic store, electronic platform and dropshipping.

These changes will enable our economy to more easily market its products not only in Serbia, but also in the global market.

Serbia is becoming part of a group of countries that recognize the digital economy as one of the main drivers of the development of the entire economy.

New laws recognize the importance of e-commerce, which is now defined as a special form of trade.

Incomparability and dilemmas about retail stores and platforms that sell globally have been removed.

In order to increase legal security and respond to the challenges that electronic commerce brings with it, for the first time, the application of the mystery shopper will be enabled, which will significantly improve consumer safety during online shopping.

One of the key issues was solved – the possibility to raise prices in foreign currency when it comes to sales directed towards the global market, which overcame the problem with which until now the placement of goods from Serbia on the global market has been limited.

In the future, it will be possible for the complete e-commerce documentation to be in digital form, which is in accordance with the Law on Electronic Document, Electronic Identification and Trusted Services in Electronic Commerce (“Official Gazette of RS” No. 94/2017).

These changes mean continuing the reforms of the domestic legislation aimed at improving the business environment, on which the Government of the Republic of Serbia will continue to insist.

Source: www.srbija.gov.rs

New opinion of Ministry of finance regarding electricity bills

In accordance with the opinion of the Ministry of Finance no. 413-00-277 / 2017-04 issued on 27.5.2019, if the electricity bill is in the name of one VAT payer and the electricity is used by another VAT payer, in that case VAT calculated and reported in the electricity bill cannot be reported as input VAT by the VAT payer in whose name the bill is due to the fact that it does not use electricity for performing its activities in the industry within which it is operating with the right to deduct input VAT; nor by the VAT payer – the user of electricity, because the bill of VAT payer – previous participant in the transport (electricity supplier) is not issued in the name of this VAT payer.

New tax Rulebooks

In the Official Gazette of RS, number 50/2019, new rulebooks in the field of tax regulations have been published.

In the area of corporate income tax, the following rulebooks were published:

  • Rulebook on the conditions and manner of exercising the right to recognition of costs directly related to research and development in the tax balance in doubled amounts,
  • Rulebook on the conditions and method of exempting qualified income from the income tax base of legal entities,
  • Rulebook on the conditions and manner of exercising the right to tax credit for investing in the capital of a newly established company that performs innovative activities.

In the area of personal income tax:

  • Rulebook on exercising the right to tax exemption for the employee’s earnings on the basis of own shares that he acquires without compensation or at a preferential price,
  • Rulebook on exercising the right to tax exemption based on the organization of recreation, sports events and activities for employees.

    The new rulebooks will come into force on July 20, 2019.

 

Reference interest rate cut to 2,75%

At the session held on July 11, 2019, the Executive Board of the National Bank of Serbia decided to cut the reference by 0,25 percentage points to 2,75%. The next session of the Executive Board should be held on August 8, 2019.

From 01. 07. 2019. the organizational transformation of the Tax Administration of the Republic of Serbia entered into force

From 01. 07. 2019. the organizational transformation of the Tax Administration of the Republic of Serbia entered into force. In accordance with the Tax Administration Transformation Program, the number of organizational units in the territory of Serbia in August 2017 decreased from 178 to 78. The next step was further consolidation of the organizational units of the Tax Administration – from the existing 78 to 37 branches, which came into force on 01.07.2019.

The list of new organizational units of the Tax Administration of the Republic of Serbia can be found on the website of the Tax Administration.
http://www.purs.gov.rs/biro-za-informisanje/novosti/5739/-nova-organizaciona-struktura-poreske-uprava-.html

The Tax Administration had in mind the needs of citizens regarding tax forms such as taxes on the transfer of absolute rights to motor vehicles and real estate, inheritance and gift taxes, tax on holding, wearing and using goods.
For this reason, the Division for Separate Activities has been established, which has organizational units in a number of locations throughout the Republic of Serbia, where taxpayers can submit tax returns in paper form. Natural persons are allowed to submit tax returns electronically and in paper form in all organizational parts of the Tax Administration – as it was before.

Also, clerk’s offices will remain open in the future, through which citizens will be able to get in touch with the Tax Administration.
Source: webisite of Tax Administration

New VAT Rule Book came into force on 01/07/2018

After being postponed for several times, the new VAT Rule Book came into force on 01/07/2018 introducing new records, as well as the obligation of taxpayers to submit a VAT calculation, together with the VAT return. The Tax Administration of the Republic of Serbia has published on its website the User Manual for presenting of Data in the VAT Calculation Overview, which also presents the legal framework, general guidelines, explanations and examples.

After the beginning of the implementation, a one-year period was left in which the tax authority did not take into account the erroneously presented data that do not affect the amount of the tax liability. That period ended on 30/06/2019.

It should be emphasized that regulations do not stipulate any penalty clauses which would apply in case the data which do not affect the VAT liability in VAT records and ’POPDV’ (VAT Calculation Overview) and ’PP PDV’ (VAT Tax Return) forms are not correct. Therefore, we assume that in case of the tax audit, the incorrectly presented data will be noted without imposing any penalties.

Obtaining credible accounting documents by employers and employees

The American Chamber of Commerce sent a letter to the Ministry of Finance indicating the examples of relevant credible documents discussed at the meeting and which as such could be introduced as rules for acting in the general documents of employers.

Obtaining credible accounting documents by employers:

  • In case of using one’s own car: usage of vouchers/coupons/cards for purchase of fuel by employees at the gas stations with which the employer has signed a contract. A consolidated bill issued to the employer which would specify all individual amounts of fuel purchased by the employees during one month, would be considered a credible document, with the accompanying list of employees who use their own car for commuting to work (name and surname of the employee, voucher/coupon/card No. for purchase of fuel).
  • In case of using the public transportation: Purchase of monthly subscription tickets for the public transportation of employees by the employer. A consolidated bill issued to the employer, which would specify all individual purchased monthly subscription tickets, would be considered a credible document, with the accompanying list of employees who use public transportation for commuting to work (name and surname of the employee, number of monthly subscription ticket).•In case of using a taxi: Usage of company vouchers/coupons/cards for taxi rides with taxi companies with which the employer has signed a contract.  A consolidated bill issued to the employer which would specify all individual amounts of taxi drives used by the employees during one month would be considered a credible document, with the accompanying list of employees using a taxi for commuting to work (name and surname of the employee, number of a voucher/coupon/card for a taxi ride).

Obtaining credible accounting documents by employees:

  • In case of using one’s own car: Fiscal bill(s) for purchased fuel, with the accompanying statement of the employee that the said bill(s) refers to fuel that the employee purchased as part of the costs of his own transportation used for commuting to work, would be considered a credible document.
  • In case of using a public transportation: Fiscal bill(s) for purchased monthly/daily subscription ticket(s), with the accompanying statement of the employee that the said bill refers to the monthly/daily subscription ticket(s) that the employee purchased as a part of his costs for using his own transportation means for commuting to work, would be considered a credible document.
  • In case of using a taxi: Taxi bills with the accompanying statement of the employee that the said bills referred to the taxi drives that the employee used as part of costs of his own transportation for commuting to work, would be considered a credible document.

It is specified in the opinion of the Ministry of Finance No. 401-00-02148/2019-16 of 05/06/2019 that with regard to the examples specified in the letter, the Ministry of Finance is of the opinion that the delivered actual examples (totally six of them) of the corresponding credible accounting documents specified in the letter of the American Chamber of Commerce of May 10, 2019 should be accepted as credible accounting documents (with a note that it is necessary to stipulate the issue of documenting the costs for commuting to work of the employees by the general document of the legal entity, i.e. entrepreneur), based on which the subject costs are recorded in the business records of legal persons, i.e. entrepreneurs, obliged to apply the Law).