"The taxpayer calculates and pays tax for the amount that has been added at that point of trade, which is why it is called value added tax and is more than just sales tax," says Natasa Kovacevic, deputy director of the Tax Directorate. "This is a new form of taxation, but not in the sense of a new, additional tax burden, but in terms of a form of taxation that replaces sales tax."
“Porezni obveznici zaračunavaju i plaćaju porez na iznos koji se dodaje u trenutku razmjene, i to je razlog zbog kojeg se zove porez na dodanu vrijednost i predstavlja više od poreza na promet“, izjavila je Nataša Kovačević, zamjenica ravnatelja Porezne uprave. “To je novi oblik oporezivanja, ali ne u smislu novih i dodatnih poreznih opterećenja, nego u smislu oblika oporezivanja koji zamjenjuje porez na promet“.