Serbia Delays Pre-Filled VAT Returns Launch to 2027, Replacing POPDV Form with SEF System

• Serbia has postponed the introduction of preliminary pre-filled VAT returns from January 2026 to January 2027.
• The new system will automatically generate VAT returns from the national Electronic Invoicing System (SEF), replacing the POPDV form and allowing corrections before formal supervision.
• Taxpayers must submit regular VAT returns along with the preliminary return, which becomes final if not corrected or filed by the deadline.
• The delay is to give tax authorities and taxpayers more time to implement, test, and adapt to the new requirements.
• Accurate electronic recording of VAT calculations, input tax, and cross-border transactions is required, with all data to be finalized by the 12th day after the tax period.

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.

---

---