Company seat and commercial space – latest amendments –
The end of every business year and the beginning of a new one are always dynamic and filled with changes. One in a series of these, effected in late 2022, to be implemented as of 24th January 2023, introduces changes in the registration of all commercial spaces where a taxpayer carries out business operations, or where he/she stores or warehouses goods, either in the capacity of a lessor or a lessee.
Under the provisions of the Ordinance on the procedure, manner, deadlines, content and outline of the Form whereby a taxpayer registers the commercial space and premises where he/she warehouses or stores goods, including the space and premises where they conduct business operations and Article 25 of the Law on Tax Procedure and Tax Administration, the registration of commercial premises and space is carried out exclusively in electronic form, by way of the portal of the Tax Administration, through the EP IPP Form — Form for the registration of commercial space and premises used for warehousing or storing goods, including the space and premises used by the tax payer for the performance of business operations.
To be more specific, the Ordinance stipulates that the EP IPP Form if to be filed separately for all spaces and premises outside the registered seat of the legal entity or entrepreneur, or the place of permanent or temporary residence of an individual, prior to their use. The registered seat is primarily referred to as the seat registered with the Serbian Business Registers Agency.
Within the meaning of this Ordinance, as defined by legislators, all types of outdoor, indoor and other spaces and premises used for the conduct of business operations, as well as outdoor, indoor and other spaces and premises in which or at which a taxpayer warehouses or stores goods, shall be referred to as commercial spaces and premises.
A change that should be taken note of is the time limit, i.e., the deadline for the submission of the Form. Namely, in case the existing data change, the EP IPP Form is to be filed 24 hours prior to the change taking place at the latest, separately for all spaces and premises. In case the data change has taken place due to the circumstances unrelated to the will of the taxpayer, the deadline for the submission of the Form is 24 hours after learning about the change at the latest.
When it comes to leasing, a taxpayer who leases their commercial space to another taxpayer shall register it as “space for leasing”, and the lessee shall register the leased space as “space for the conduct of one’s own business operations”.
When it comes to stocking goods, a taxpayer who stores goods other than his/her own in his/her warehouse, the details of which are documented in his/her business records, shall register the commercial space or part of it as a warehouse.
Any taxpayers who have not filed data with the Tax Administration, or who have filed incomplete or incorrect data, and have started using the commercial space or premises where they warehouse or store goods, including the space and premises where they conduct business operations, shall file the EP IPP Form by 29th January 2023 at the latest.
Data exempt from filing by dint of an EP IPP Form:
– Data filed with the Serbian Business Registers Agency at the time of entry in a statutory register;
– Data submitted to the Tax Administration in line with other regulations (the law regulating excise, the law regulating fiscalization, among others) and
– Data filed with the Tax Administration by way of a PEP IPJ Form up to 24th January 2023.