Tax base on the Value Added Tax is the total amount of compensation received, or is supposed to be received for the turnover, in which the VAT is not included. Towards the compensation belongs everything that the recipient of the fulfillment gives in order to receive the good or to use service. VAT does not belong to the fee.

• For the turnover in the country, the tax base is the total amount of the compensation received, or is supposed to be received for the turnover, in which VAT is not included.
  In the tax base are included taxes, excise, fees, contributions and other duties prescribed by special laws, except VAT; dependent costs for packaging, loading, unloading, transport and insurance, provisions and other costs which are calculated, as well as subsidies that are directly related to the cost of supply of goods or services.
  The tax base does not include: cost reductions in the form of a discount for advance payments, price discounts, rebates and other price reductions approved at the time of execution of the turnover if they are separately stated in the invoice and recorded in the accounting books and passable items.
• When taking goods which are part of the assets of the company for personal purposes of the taxpayer or the employees in the company; in case of turnover of goods without compensation to owners of equity, the members and close persons to them, as well as in retention of goods of the taxpayer in case of termination of the operations - the purchase price or if it does not exist, the cost price at the time of sale.
• When using the goods that are part of the company property for personal purposes by the taxpayer or employees at the company, when performing services without compensation for the taxpayer's personal needs and the employees or towards the owners of equity, members and close persons to them - expenses incurred for the provided service.
• When the compensation for the turnover of the good or the services is fully or partially in the turnover of the other goods or services - the market price of the received good or received service.
• For the turnover realized on competitive bidding - the final price.
• During turnover of second-hand goods (used motor vehicles, art and collectibles and antiques) - the difference between the selling and purchase price if for the delivery to the taxpayer there is no tax due.
• The compensation (commission) for the service of ceding of temporary agency worker to the employer - beneficiary, according to the law.
• In cases of revenue thay is made with or without compensation by the lessee to the lessor for the investments made in the facility of the lessor, when the facility is used to perform the economic activity of the lessee, for tax base is considered the market value without the VAT determined by a certified appraiser at the time of the tax liability.
• During the transfer of movable and immovable property in a procedure for enforced collection and procedure for compulsory enforcement, the tax base is the final price achieved reduced for the value added tax, calculated by applying the accrual rate determined on the basis of the prescribed tax rate.
• When importing goods the tax base is the value of imported goods determined under customs regulations.
  Within the tax base are included and: customs, taxes, excise, fees and other import taxes, except VAT; dependent costs, commissions, packing, transport and insurance incurred to the first place of the final destination of the good in the country.