According to EU regulations, which are now implemented in the Serbian VAT Law, as a general rule, place of delivery of service is place of registered office, place of business unit or residence of the recipient of services, if the recipient of services is the taxpayer. If the recipient of services is not the taxpayer, as a general rule, place of delivery of service is place of registered office, place of business unit, or residence of the of the service provider. There are some exceptions from these general rules (e.g. For services that are related to real property, place of delivery of services is determined by the location of real property, etc.).

The adopted Rulebooks in greater detail prescribe exceptions to the general rule for the place of delivery of services for the purposes of VAT, namely:

• Rulebook on determining services related to the real estate for the purpose of determining the place of supply of services, in terms of the VAT Law;
• Rulebook on determining services of transfer of food and drinks for consumption on-site for the purpose of determining the place of supply of services, in terms of the VAT Law;
• Rulebook on determining the list of vehicles for the purpose of determining the place of supply of rental services of these vehicles, in terms of the VAT Law.

Rulebooks are published in the "Official Gazette of RS", no. 21/17 from 17/03/2017, and are effective from 01 April 2017.