- Amendments to the Serbian VAT Rulebook take effect from the April–June 2026 tax period.
- Input VAT reduction now requires a formal decrease document from the supplier; deadlines for adjustments are specified.
- Recipients using reverse charge must adjust input VAT for tax base reductions, even without a supplier-issued document.
- Rules for increasing input VAT due to tax base increases are clarified; entitlement depends on holding an increase document or self-invoice within set deadlines.
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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