The Hague Convention Abolishing the Requirement of Legalization for Foreign Public Documents, the Apostille Convention, or the Apostille Treaty, is an international treaty drafted in 1961, which specifies the modalities through which a document issued in one of the signatory countries can be certified for legal purposes in all the other signatory states.

It is an international certification comparable to a notarization in domestic law, and normally supplements a local notarization of the document. If the convention applies between two countries, such an Apostille is sufficient to certify a document’s validity, and removes the need for double-certification, by the originating country and then by the receiving country.

What information does the Apostille stamp consist of?

On the top is the text Apostille, under which the text Convention de La Haye du 5 October 1961 (French for “Hague Convention of 5 October 1961”) is placed. This title must be written in French for the Apostille to be valid (article 4 of the Convention). In the numbered fields, the following information is added:

1. Country … (where the stamp is being put)
This public document
2. has been signed by (name and surname of the person)
3. acting in the capacity of (e.g. Public Notary)
4. bears the seal/stamp of (e.g. Basic Court of Novi Sad)
Certified
5. at (name of the city/town)
6. the … (date when the stamp is being put)
7. by … (name of the authorized persons and institution)
8. No … (registered number)
9. Seal/stamp … (of the authority giving the apostille)
10. Signature

States that are party to the convention and dates of entry into force

A
Albania 09.05.2004.
Andorra 12.31.1966
Antigua and Barbuda 01.11.1981.
Argentina 18.02.1988.
Australia 16.03.1995.
Austria 13.01.1968.
Azerbaijan 02.03.2005.
Armenia 08.14.1994

B
Barbados 30.11.1966.
Bahamas 07.10.1973
Bahrain 31.12.2013.
Belgium 09.02.1976
Belize 11.04.1993
Belarus 31.05.1992
Botswana 30.09.1966.
Bosnia and Herzegovina 24.01.1965.
Brazil 08.14.2016
Brunei Darussalam 03.12.1987.
Bulgaria 29.04.2001.
Burundi 03.12.2015.

C
Cape Verde 13.02.2010
China only Hong Kong region (China-Hong Kong) 25.04.1965
China only Macau region (China-Macao) 02.04.1969
Cyprus 30.04.1973.
Colombia 01.30.2001
Costa Rica 14.12.2011.
Cook Islands 30.04.2005.
Croatia 24.01.1965.
Czech Republic 26.03.1999.
Chile 30.08.2016.

D
Denmark 29.12.2006.
Dominica 03.11.1978
Dominican Republic 30.08.2009.

E
Ecuador 02.04.2005.
El Salvador 31.05.1996
Estonia 30.09.2001.

F
Fuji 10.10.1970
Finland 26.08.1985.
France 01.24.1965

G
Grenada 07.02.1974.
Greece 18.05.1985.
Georgia 14.05.2007.
Germany 13.02.1966.
Guatemala 18.09.2017.
Guyana 18.04.2019.

H
Honduras 30.09.2004.
Hungary 18.01.1973.

I
Israel 14.08.1978.
India 14.07.2005.
Ireland 09.03.1999.
Iceland 27.11.2004.
Italy (Italy) 11/02/1978

J
Japan 27.07.1970.

K
Kazakhstan 30.01.2001.
Kyrgyzstan 07.31.2011.
Republic of Korea 14.07.2007

L
Lesotho 04.12.1966.
Latvia 30.01.1996.
Liberia 08.02.1996.
Lithuania 19.07.1997.
Liechtenstein 17.09.1972.
Luxembourg 03.06.1997.

M
Malawi 02.12.1967.
Malta 03.03.1968.
Morocco 14.08.2016.
Marshall Islands 14.08.1992.
Mauritius 12.03.1968.
Mexico 14.08.1995.
Moldova 16.03.2007.
Monaco 31.12.2002
Mongolia 31.12.2009.
Montenegro 03.06.2006.

N
Namibia 30.01.2001.
Niue 02.03.1999.
Nicaragua 14.05.2013.
New Zealand 11.22.2001
Norway 29.07.1983.
Netherlands 08.10.1965.
North Macedonia 24.01.1965.

O
Oman 30.01.2012.

P
Palau 23.06.2020.
Panama 04.08.1991.
Paraguay 01.09.2014.
Peru 09.30.2010.
Philippines 14.05.2019.
Poland 14.08.2005.
Portugal 04.02.1969.

R
Romania 16.03.2001.
Russian Federation 31.05.1992.

S
Samoa 13.09.1999.
San Marino 13.02.1995.
Santa Lucia 31.07.2002.
Sao Tome and Principe 13.09.2008.
Swaziland 06.09.1968
Seychelles 31.03.1979.
Saint Vincent and the Grenadines 27.10.1979.
Saint Kitts and Nevis 14.12.1994.
Slovakia 18.02.2002.
Slovenia 24.01.1965.
Serbia 24.01.1965.
Suriname 25.11.1975.
South Africa 30.04.1995.
Switzerland 11.03.1973.
Sweden 01.05.1999.
Spain 25.09.1978

T
Tajikistan 31.10.2015.
Tonga 06.04.1970.
Trinidad and Tobago 14.07.2000.
Tunisia 10.07.2017, entry into force 30.03.2018.
Turkey 29.09.1985.

U
Uzbekistan 15.04.2012.
United Kingdom of Great Britain and Northern Ireland 24.01.1965.
Ukraine 22.12.2003.
Uruguay 14.10.2012.
United States (United States of America) 15.10.1981.

V
Venezuela 16.03.1999.
Vanuatu 01.08.2008.

If you need more information regarding legalization of foreign public documents or you need any assistance regarding this process, contact Asst Office.

While certain categorizes and nationals of countries do not need visa to enter Schengen Area, others that are not privileged need to go through all the processes of meeting requirements and attending interviews in order to obtain this Visa. But, before we go through list of countries whose citizens need a Visa, we will explain what Schengen Area is.

What is Schengen Area?

It is the world’s largest visa free zone of 26 European countries that abolished their internal borders. by doing so these countries enabled free and unrestricted movement of people. This Area covers most of the European Union (EU) countries, with the exception of UK, Ireland and countries that are in process of becoming a part of: Romania, Bulgaria, Croatia and Cyprus.

What are Member States of the Area?

The above 26 stated European countries that are part of Schengen Area are: Austria, Belgium, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden, and Switzerland.

What is Schengen Visa?

The Schengen Visa is the most common visa for Europe and represents a short-stay visa that allows a person to travel to any Member state, per stays up to 90 days for tourism or business purposes. It is important to know that if you want to study, work or live in on of the Member states for more than 90 days, then you will have to apply for a national visa of that country and not for Schengen Visa.

Who Needs a Schengen Visa?

Simply said, all nationals of third countries, that are not part of Schengen Area, and that did not reach a visa-liberalization agreement with the Member states, need to obtain a visa prior of their arrival in Europe.

Are there different types of Schengen Visa?

Yes, there are. If you are not citizens of a member state, you will have to apply for the Visa for the following reasons:

• Business purposes;
• Visiting friends and family;
• Tourism and holidays;
• Cultural and sport events;
• Airport transit and transit for seafarers;
• Official visit;
• Medical reasons;
• Short-term study and research purposes.

Also, depending on the reasons and the frequency of your visit to Member states you can be granted with single-entry visa, double-entry visa, or a multiple-entry visa.

Citizens of Which Countries Don’t Need a Schengen Visa to enter Europe?

Among many countries that do not need a visa to enter the Area such as Canada, Japan, Monaco, New Zealand, Singapore, visa-free regime applies to citizens of Albania, Bosnia and Herzegovina, North Macedonia, Moldova, Montenegro and Serbia only if they are holders of biometric passport. For holders of the passports issued by Taiwan this visa-free regime applies only if their passport contains an identity card number.

Additionally, visa-free regime applies to holders of a Hong Kong Special Administrative Region passport and holders of Região Administrativa Especial de Macau passport.

Citizens of the countries that don’t need a visa to enter the Area are permitted to stay in any of the Schengen zone countries up to 90 days every half a year, regardless of the travel reasons.

If you need any additional information regarding Schengen Area or Visa, feel free to contact Asst Office.

For many outsides of Europe, meaning of Value Added Tax (VAT) is unknown.

In general, VAT is a consumption tax levied and paid on the delivery of goods and services, at all stages of production and trade in goods and services, as well as on the import of goods. Additionally, Value Added Tax is a consumption tax that replaces the existing sales tax on products and services. It is important to understand that at each stage of the production-traffic cycle, a tax is calculated and paid on that part of the value, added at that stage.

Subjects of this taxation in the Republic of Serbia are delivery of goods and provision of services performed for a fee by the taxpayer in the Republic of Serbia within the scope of their business activity and imported goods (entry of goods into the customs territory of the Republic of Serbia).

Taxpayers are entities that perform sale of goods and services or imports goods within the scope of its business activity, as a permanent business activity, for the purpose of earning income, as well as Republic of Serbia and its bodies and special organizations, bodies of territorial autonomy and local self-government, as well as legal entities established for the purpose of carrying out activities within the scope of the state administration bodies are not obliged.

On the other side, tax debtor are taxpayers, a tax proxy appointed by a foreign individual or legal entity who has no headquarters or permanent establishment in the Republic of Serbia, but who carries on the supply of goods and services in the Republic of Serbia.

This type of taxation occurs on the day when traffic of good and/or services are completed, on the day when the payment is done, and on the day of the obligation of paying the customs debt.

In the Republic of Serbia VAT is rated at 20%, but some exemptions are known, and those are stipulated in the Law on Value Added Tax of Republic of Serbia in the Article 23.

Also, special taxation procedures are Stipulated in the previously mentioned Law, and they refer to small taxpayers – sole proprietor and companies whose total year turnover is less than 8.000.000,00 RSD (around 65.000,00 EUR), farmers, travel agencies. Used goods, works of art, collectibles and antiques also fall into the group for special taxation procedures.

If you have any question or doubt about VAT in Republic of Serbia or in other European countries like Slovakia, Hungary, Slovenia, etc. feel free to contact us, and let our team of accounting professionals and business consulting partners provide you with all necessary information.