JPM Jankovic Popovic Mitic

Taxation of cloud services in Serbia

The cloud, a technology that opened the door to a completely new set of IT services, is presenting a considerable challenge to legislators, primarily regarding personal data protection and taxation of cloud computing. Cloud computing taxation is a challenge because of what the cloud represents — the possibility to access certain IT services online. In other words, since access to cloud services depends only on internet access, and not on the location of the person accessing and the person enabling access, the question of which country is entitled to/should tax cloud services, and how, therefore arises.

Cloud technology is still in its early stages in Serbia, and therefore the question of cloud taxation has not been a major issue so far. However, in March 2013 Serbia enacted a Strategy for Development and Support to the Information Technology Industry, as well as an action plan to implement this strategy. Although the strategy and action plan make no mention of cloud computing, these documents deal, among other matters, with tax relief for software companies.

This text analyses the tax position of foreign cloud companies providing cloud services in or from Serbia, taking into account the characteristics of the various cloud computing models and elements: SaaS, PaaS and IaaS; private, public, community and hybrid; and consumption, subscription, advertisement and market…

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