- Implementation Timeline and Key Dates: Serbia’s VAT law amendments were adopted in December 2025, with most provisions set to take effect on April 1, 2026. Notably, the modernization of VAT reporting will commence in 2027, allowing businesses additional time to enhance their data quality.
- E-Invoicing and Internal Invoices: The amendments significantly expand the requirements for internal invoices, making them central to compliance under the electronic invoicing framework (SEF). Internal invoices must be generated within the SEF environment and cover a broader range of scenarios, such as reverse charge obligations and adjustments to the tax base.
- Stricter Compliance and Documentation Requirements: The changes introduce tighter rules around credit notes, tax base reductions, and invoice cancellations, emphasizing the need for formal documentation and clear procedures. This shift towards stricter compliance reinforces the importance of precise invoicing processes and documentation to align VAT outcomes with digital invoicing practices.
Source RTC
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Briefing document & Podcast: Serbia – E-Invoicing, E-Reporting, E-Transport – VATupdate
Serbia e-invoicing law amendments adopted
- E-Invoicing Obligations: The amendments introduce a requirement for e-invoices to be issued for retail sales made to corporate cardholders and public sector entities, contingent on a request for an e-invoice within seven days of the sale. E-invoices must only be issued after a fiscal receipt in compliance with fiscalization laws has been provided.
- Postponement of Pre-filled VAT Returns: The implementation of pre-filled VAT returns has been delayed from January 2026 to the tax periods beginning after December 31, 2026, with the new law entering into force on December 12, 2025, and applicable to tax periods starting after March 31, 2026.
- Internal Invoices Requirement: The amendments to the VAT law mandate that internal invoices be generated within the e-invoicing system (SEF) for taxpayers using SEF. This requirement takes effect from April 1, 2026, following the law’s entry into force on December 12, 2025.
Source Serbia
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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