- Adoption of VAT Law Amendments: The Serbian Parliament has adopted amendments to the Law on Value Added Tax (VAT), which were published in the Official Gazette and came into effect on December 15, 2024.
- Introduction of Pre-Filled VAT Returns: Starting from the January 2026 VAT period, the Tax Authority will generate pre-filled VAT returns using data from the electronic invoicing system (SEF). These returns will detail the taxpayer’s turnover, services, and transactions that determine VAT liability.
- Changes in Filing Requirements: Taxpayers must submit their VAT returns along with the pre-filled return as an annex. If a return is not submitted by the deadline, the Tax Authority can use the pre-filled return as final. Additionally, the requirement to file a VAT calculation overview for each tax period will be eliminated starting January 2026.
Source Pagero
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