- Serbian parliament adopted amendments to the Value Added Tax Law on 3 December 2025.
- The law was published on 4 December 2025.
- VAT taxpayers can now correct under-calculated VAT and over-reported input VAT from previous periods in the current tax return.
- This correction eliminates the need to submit an amended tax return.
- The changes take effect from 1 January 2027.
Source: kpmg.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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