Mixing different VAT periods to reach 1 million RSD threshold – good or bad approach?

On 6th of November 2020 on the website of the National Assembly of the Republic of Serbia, a Proposal for the amendments of the Law on tax procedure and tax administration was published. The proposal includes a change of criminal offense from Article 173a.

What, at first glance, may seem like an unnecessary paragraph 2 of Article 25 of the Proposal for the amendments of the Law on tax procedure and tax administration, proposing amendments of the current Article 173a of the Law and introduction in criminal law system of a special form of the proposed criminal offense, has drawn special attention of our Partners Jelena Milinović and Nikola Djordjević.

The question arises whether amounts from different tax periods should be summed up and, if yes, which reasons advocate for special treatment of VAT fraud in respect to the fraud related to other types of taxes.

The full content of the article is available HERE.

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