- The deadline for submitting the VAT tax return (PPPDV) remains unchanged: 15 days after the end of the tax period.
- The PPPDV must be submitted in accordance with the Value Added Tax Law, within 15 days after the end of the tax period.
- The Electronic Invoicing Law regulates the electronic registration of VAT calculations, to be done within 10 days after the end of the tax period.
- The obligation to submit the PPPDV and the obligation to electronically register VAT calculations are two separate obligations with different legal consequences.
Source: mfin.gov.rs
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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