A taxpayer is a person who permanently or periodically independently conducts a business activity, regardless of the goals and the results of that activity.

Taxpayers for VAT can be legal or physical persons, as well as associations of persons who earn income within their business activity.

Compulsory registration for VAT

• Taxpayers who in the preceding calendar year had a turnover higher than 1.000.000 denars are obliged for VAT registration.
• Taxpayers who during the calendar year, achieve a total turnover over 1.000.000 denars, are obliged for registration for the purposes of the VAT.
• Taxpayers which are beginning with carrying out of a commercial activity, if they predict that they will achieve turnover over 2.000.000 denars, are also obliged to be registered for VAT purposes.

Total turnover for VAT registration purposes represents a sum of the taxable turnover made in the previous calendar year, including the VAT that falls on it, except for the turnover which is tax-free without the right for deduction of the previous tax.

If the taxpayer performed its activity in only one part of the calendar year, the actual turnover is calculated at the level of the total turnover for the entire calendar year.

Submission of application for VAT registration

The VAT registration is carried out by submitting of an application for registration for the value added tax (Form DDV-01).

The application for VAT registration is submitted to the PRO Regional Office, according to the headquarters / residence of the taxpayer or by e-tax services.

Deadlines for submission of the application for VAT registration

The VAT registration application is submitted till:

• 15th of January in the ongoing year from taxpayers who:
  - in the past calendar year had a total taxable turnover over 1.000.000 denars
  - are voluntarily registered for VAT purposes
• 15th in the month following the month when the turnover is made, of the taxpayers who during the calendar year exceeded the amount of turnover of 1.000.000 denars.
• Within 15 days of the start of the activity of the taxpayers who:
  - begin with carrying out of the activity during the calendar year
  - if the taxpayer previously held a tax-free business activity without the right of deduction of the previous tax, and during the year is beginning to carry out a taxable activity

* For the completed registration for VAT purposes, the PRO issues a decision for VAT registration in which is assigned the date of the start of the registration for VAT, the first tax period, as well as the tax period for submission of the VAT return.

* Taxpayers registered for VAT purposes remain registered at least five years, regardless of the value of the total turnover.

For detailed information regarding the registration for the purposes of the Value Added Tax select: