"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.
«Poreski obveznici računaju i plaćaju porez za iznos koji se dodaje u trenutku razmene, i to je razlog što se zove porez na dodatu vrednost i predstavlja više od poreza na promet», precizirala je Nataša Kovačević, zamenik direktora Poreske uprave.