There has been a dilemma in practice if the transporter is obliged to determine if the transport fee is included in an import VAT base in order to apply for VAT exemption.
To that extent, the Serbian Ministry of Finance has issued a legally binding opinion which is aimed to clarify this dilemma.
Namely, in line with the Serbian Ministry of Finance Opinion no. 430-00-112/2019-04 dated 11 April 2019 it is defined that VAT payer – transporter does not have the obligation to determine if the competent Customs Authorities have included transport costs to the first destination in Serbia in case of transport of goods imported in Serbia for which there is an obligation to calculate and pay import VAT.
On the other side, it is also confirmed that there is no impact on tax treatment for transport in case importer of subsequently notifies transporter that Customs Authorities have not included transport cost into VAT base.
Finally, this opinion confirms that for achieving this VAT exemption, VAT payer – transporter is not obliged to possess customs declaration issued by Customs Authorities.