Serbia Implements Major VAT Reforms from 2026, Delays Pre-filed Returns to 2027

• Serbia will implement major VAT reforms from April 1, 2026, with some changes deferred to 2027.
• The introduction of pre-filed VAT returns is postponed to January 2027, giving more time for adaptation.
• From January 2027, taxpayers can correct certain historic VAT errors in current returns without filing amendments.
• For periodic utility invoicing, the taxable supply date is clarified as the last day of the invoicing period, effective January 2026.
• New rules require timely internal invoicing for input VAT deduction, introduce a five-year limitation period, and expand internal invoice requirements.

Source: vatcalc.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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