FAQ

  1. What is the procedure for obtaining an expert opinion from the Ministry of Finance? How can I get a certificate in order to claim my rights stemming from a double-taxation treaty?
  2. How can I get a certificate in order to claim my rights stemming from a double-taxation treaty?
  3. What documents do I need to file along with application for customs consignment for a taxi vehicle?
  4. Are there any constraints concerning vehicles that received approval for consignment of a taxi vehicle?
  5. What documents do I need to file along with application for approval of a consignment of raw material?

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What is the procedure for obtaining an expert opinion from the Ministry of Finance? How can I get a certificate in order to claim my rights stemming from a double-taxation treaty?

A taxpayer has the right to receive from the Tax Administration free information about tax legislation from which his or her tax liability stems. If a taxpayer is illiterate, he or she may receive basic legal assistance, which would enable him or her to report and pay tax, compute and pay tax related levies, in line with regulations.

However, request for opinion on application of republic legislation entails payment of a republic administrative fee of 870.00 dinars, in line with the Republic Administrative Fees Law and the Republic Administrative Fees Tariff.

If a person submits a request, petition or another document via mail (e-mail included), without having paid the fee or full amount of the fee, an officer with the authority responsible for deciding on the request or petition will send a written notice to the applicant, inviting him or her to pay the stipulated fee within ten days from the day when the notice was received and warning him or her against repercussions if they fail to comply.

The notice fee for warning the taxpayer to pay the application fee is 150.00 dinars. The fee should be paid to the specific public revenues account.

The account number is: 840-742221843-57, model 97, payment specification number: control number + code (e.g.: municipality Savski Venac 50-016), payment purpose – republic administrative fee. The recipient field should state “the Republic of Serbia budget”.

If you wish to obtain an expert opinion from the Ministry of Finance, you should send your application in writing to the following address:

Ministry of Finance
20 Kneza Milosa St.
11000 Belgrade

A photocopy of the payment slip, as evidence that the administrative fee was paid, should be filed along with the application.

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How can I get a certificate in order to claim my rights stemming from a double-taxation treaty?

Application form for issuance of the certificate should be sent to the following address: MINISTARSTVO FINANSIJA (Ministry of Finance), Fiscal System Department, Group for Comparative Tax Law and Avoidance of Double Taxation, 20 Kneza Milosa St., 11000 Belgrade.

The application should state: “I would like to be issued a residence certificate in order to claim the rights stemming from the Double Taxation Treaty with ---------------- (state the name of the country)”
The following documents should be filed together with the application:

for individuals:

  1. Application – request;
  2. Original of the Residence Registration, issued by the relevant police office (not older than six months);
  3. Form (completed and signed) of the other state, and in absence of such form, the certificate will be issued on the Republic of Serbia’s form;
  4. Original of payment receipt for the administrative fee;

for legal persons:

  1. Application – requests;
  2. Original or certified copy of the excerpt issued by the Court Registry or Business Registers Agency (Lawyers’ Chamber, Ministry of Sports etc.) – not older than six months;
  3. Form (completed and signed) of the other state, and in absence of such form, the certificate will be issued on the Republic of Serbia’s form;
  4. Original of payment receipt for the administrative fee;

 

RESIDENCE CERTIFICATE FEE:          

1. For individuals: 1,050.00 dinars (for each certificate)

2. For legal persons: 2,620.00 dinars (for each certificate)

Giro account: 840 - 742221843 - 57

Model:  97

Municipal number, which varies from one municipality to another (for instance, the number of Savski venac municipality is: 50-016), should be entered in the next box.

Payment purpose : Republic administrative fee

Payee: Republic of Serbia Budget

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What documents do I need to file along with application for customs consignment for a taxi vehicle?

This decision allows taxi drivers to import one vehicle for their activity, without having to pay the customs duty. The vehicle can be a used car, provided that (in line with article 4 of the Ordinance on Import of Motor Vehicle (Official Gazette of the Republic of Serbia, No. 106/05), it is produced in line with the EURO 3 standards. On this ground, the Minister of Finance issues a decision approving import of equipment that will be used for taxi driving, without the obligation to pay the related customs duty.

Taxi drivers who want to realize this right need to submit to the Ministry of Finance a written application stating precisely the brand, type, work capacity and the year when the vehicle was produced (the car can be new or used, in line with existing regulations concerning import of motor vehicles). Working capacity of the vehicle must be above 1600 cm³. The application must contain the full name, identity card number, address and landline or mobile phone number of the applicant. The applicant must sign the application in his own hand.

The following documents need to be submitted along with the application:
1. Certificate issued by the Business Registers Agency stating the date when the person started the taxi business (in order to qualify for import of a taxi vehicle without paying the customs duty, a taxi driver must be engaged in taxi business continuously for at least two years prior to the day when the application was submitted).
2. A photocopy of the identity card, driver’s license and taxi license (the applicant’s data need to be identical in every document).
3. Original certificate issued by competent Tax Administration office that the applicant has paid taxes and social contributions.
4. Original of certificate issued by the Serbian Chamber of Commerce testifying that the car is not produced in the country.
5. Republic administrative fee of 5,240.00 dinars, that should be paid to gyro account number 840-742221843-57, payment identification number 97  50-016, payment purpose: administrative fee; payee: Republic of Serbia Budget.
6. proof that the vehicle meets EURO-3 motor standards concerning exhaust emissions, i.e.:
- for new vehicles: the invoice for the vehicle,
- for used vehicles: a photocopy of registration certificate for the imported vehicles or a certificate issued by the Standardization Office.

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Are there any constraints concerning vehicles that received approval for consignment of a taxi vehicle?

A car for which a customs consignment was approved cannot be sold, ceded or deployed for other purposes for a period of five years from the day when it was imported for new cars or three years from the day when a used car was imported, without first paying related customs duties in line with the Customs Tariff.

If this condition is not respected, the beneficiary of the customs consignment will have to pay import duties. They are computed on the basis of the condition of the car and in accordance with legislation effective on the day when application for computing and paying the customs duties is submitted, i.e. on the day when the decision to collect the customs duty is issued, if the application for computation and payment of the duty was not filed.

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What documents do I need to file along with application for approval of a consignment of raw material?

Commodities (raw materials and semi-processed materials) for which customs consignment is approved are listed in item 1, indent 1 of this decision. The rulebook stipulates 5% or 1% customs duty for import of these goods and lists the documents that need to be submitted along with the application for approval of a customs consignment.

Legal persons (companies) that use the raw materials and semi-processed materials encompassed by the Decision in production have the right to import the materials at the reduced customs duty rate. If the companies meet the criteria stipulated by the Decision and wish to use their right to import goods at the reduced customs duty rate, they need to submit a request in writing to the Ministry of Finance.

The application for approval of a customs consignment for imports of raw materials and semi-processed materials should contain the following information: the type of goods, tariff classification number for the commodity, quantity (with the unit of measure), price per unit, total value for the quantity needed etc.

The following documents need to be submitted together with the application:

  1. proof of registration in the Business Register;
  2. certificate by the Serbian Chamber of Commerce that the commodity is not produced in the country or is produced in insufficient quantities, inadequate assortment or quality;
  3. the beneficiary’s statement that the commodity imported in customs consignment will be used exclusively for own production;
  4. proof that republic administrative fee of 5,240.00 dinars was paid to the giro account number 840-742221843-57, payment identification number 97  50-016; payment purpose: administrative fee; payee: Republic of Serbia Budget.

The minister of finance issues the decision to approve import of commodities at a reduced customs duty rate. 

 

If the applicant has already used the right to pay reduced customs duty for import of these commodities, he needs to submit along with the application also import specification in JCI (Integrated Customs Document) as proof that he had utilized the previous approval.

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