Serbia Introduces Pre-filled VAT Returns Starting January 2026

• Serbia will implement pre-filled VAT returns starting January 2026 using data from the electronic invoicing system

 

• The pre-filled returns will include information on goods turnover, service trade, imports, and other VAT-relevant transactions

 

• Taxpayers must submit their VAT returns with the pre-filled version as an annex to tax authoritiesIf taxpayers miss submission deadlines, the tax authority may treat the pre-filled return as the final version

 

The requirement to file VAT calculation overviews for each tax period will be discontinued from January 2026

Source: regfollower.com

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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