Tax newsletter — February 2014
The tax authorities in the region have been intensely active towards the end of 2013 and the beginning of 2014 and have implemented several legislative changes.
The Republic of Serbia has introduced a transitional regime that will be in force until an electronic tax return filing system and the unified collection of withholding tax have been introduced. The by-laws regarding VAT, income taxes and property taxes have also been amended and the new reduced VAT rate, 10 per cent, became applicable on 1 January 2014. The rulebook on transfer pricing has also been amended.
Similarly, Croatia has introduced a new unified form for filing tax returns for withholding tax, which has considerably simplified the income tax return system. Croatia has also increased the reduced VAT rate from 10 per cent to 13 per cent as of 1 January 2014…
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