Effective Date: April 1, 2026
Type: Legislation
Serbia has postponed the introduction of pre-filled VAT returns until January 2027, providing businesses additional time to prepare. Alongside this, new VAT amendments have been introduced, including stricter rules on invoicing, tax base adjustments, and input VAT deductions. From January 2027, businesses will be able to correct certain VAT errors directly in their current return without the need for an amended return. The government has also mandated the use of Serbia’s electronic invoicing system (SEF) for internal invoices, including self-billing and tax base adjustments. Additionally, the VAT debtor definition has been expanded, and there are new rules for invoicing utilities, issuing credit notes, and input VAT deductions.
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