For VAT purposes are not obliged to register:

• Taxpayers who make tax-free turnover without the right for deduction of previous tax regardless of the amount of such turnover.
• Taxpayers who are realizing turnover of less than 1 milion denars.

Such taxpayers do not due Value Added Tax for their turnovers, have no right to state tax separately in the invoices and have no right to deduct the previous tax.

If the Value Added Tax is expressed separately in their invoices, they due the stated tax and are obliged to pay the tax within five working days after issuing of the invoice. At the same time they are obliged to submit a VAT return for the tax period in which the invoice is issued.

• From the obligation for registration for VAT are excluded and the taxpayers who are not residents in the country if they are caring out a taxable turnover for which the tax debt is transferred to the fulfilling recipient.
• Taxpayers - nonresidents in the country who have the right for returning of the previous tax in a special procedure.