Mandatory registration of storage and business space at the Tax Administration

Taxpayers are obliged to submit data on all storage and business premises in which they carry out their activities to the Tax Administration and to report any potential changes to the data beginning with August 27, 2018.

As specified in the announcement made by the Tax Administration, this is one of the new features of the Law on Tax Procedure and Tax Administration, specifically, Act 25, under which all taxpayers oblige to submit data and potential changes to the data on all business premises used for storage of goods and all premises in which they carry out their registered activity to the Tax Administration.

They can do so exclusively electronically through the e-TAXES (e-POREZI) portal.

Taxpayers oblige to regularly notify the Tax Administration of all potential changes to the data, before they start using the premises in which they store goods or the premises in which they carry out their registered activities, it is said.

– Failure to comply with Act 25 of the Law on Tax Procedure and Tax Administration, that is, failure to register the sales and the storage premises at the Tax Administration, is a criminal act of unauthorized storage of goods, and the goods found in non-registered premises shall be confiscated.

They add that a taxpayer is subject to criminal charges if they fail to comply with Act 25 of the Law on Tax Procedure and Tax Administration.

Poreska uprava Srbije

registration of storage premises at Tax Administration

e TAXES

Law on Tax Procedure and Tax Administration