The Second Part of the Trainings on Current trends in the VAT System in the European Union Held

June 6, 2024

UNDP Serbia

Belgrade, 28-29. May 2024 - On the premises of the Central Tax Administration in Belgrade, the international consultant for current trends in the VAT system in the European Union, Markus Drost, held two new trainings on this topic. The trainings were attended by twenty participants - employees of the Tax Administration of the Republic of Serbia, as well as representatives of the Ministry of Finance and the Delegation of the European Union in the Republic of Serbia. The training was organized by the United Nations Development Programme (UNDP) within the project "EU Public Finance Management Facility".

The goal of these trainings is to prepare and adapt Serbia to the VAT system of the European Union, through familiarization with the local practice and legislative framework. Over the course of two days, the participants got acquainted with how the harmonization of the VAT system at the European Union level takes place, as well as with concrete instruments - directives and regulations, that oblige the member states to implement the common VAT system. The participants also discussed taxation in specific situations, such as vehicle ownership tax. For example, a car manufactured in 1984 that has not traveled more than 6,000 kilometers is considered a new vehicle when sold to a private person within the EU. The theoretical part of the training was followed by discussions on the implementation of such a system in Serbia, challenges and potential solutions were identified, as well as topics that will be covered in the next workshops.

The conclusions from these trainings are of great importance for the preparation of Serbia for the introduction of a VAT Information Exchange System, as well as for the adoption of specific regulations aimed at harmonizing the taxation system in the European Union on Serbia's path to membership.

The project "EU Public Finance Management Facility" is financed by the European Union and implemented by UNDP, in partnership with the Center for Excellence in Finance (CEF) and the Slovak Ministry of Finance.