Serbia is gearing up for a major shift in its VAT reporting system with the introduction of pre-filled VAT returns starting January 2026. Here’s a quick overview based on recent articles and regulatory updates:
Key Highlights on Serbia’s Pre-Filled VAT Returns
- Launch Date: The system will go live for the VAT period beginning January 2026.
- Based on SEF E-Invoicing: The pre-filled returns will be generated using data from the Sistem E-Faktura (SEF), Serbia’s electronic invoicing platform.
- Legal Basis: Amendments to the VAT Law were published in the Official Gazette no. 94/2024, establishing the framework for this change.
- Submission Rules:
- Taxpayers must still submit their VAT returns, even if pre-filled.
- If a taxpayer fails to submit, the preliminary return may be adopted as final by the tax authority.
- POPVD Form Abolished: The current requirement to submit the POPDV summary form will be removed once the new system is in place.
- Exclusions: Pre-filled returns won’t be generated for periods when VAT activity starts or ends.
Sources
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