- Amendments to the VAT Rulebook were published on 27 March 2026 and apply from the April–June 2026 tax period.
- All SEF users must prepare self-invoices exclusively within SEF, using the “Individual VAT Record – Internal account” as the self-invoice.
- The deadline for issuing a self-invoice is extended to the 12th day of the month following the tax period.
- To deduct input VAT in the same tax period, the self-invoice must be issued by the day before filing the VAT return, and no later than the 10th day of the following month.
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.
Latest Posts in "Serbia"
- Serbia’s SEF to Pre-Fill VAT Returns from B2B E-Invoices in 2027
- Serbia Updates E-Invoicing Rules to Streamline VAT Reporting
- Serbia’s e-Invoicing Rulebook Goes Beyond Invoicing: Toward Integrated VAT-Data Orchestration and Preliminary Returns
- Serbia Tightens VAT and E-Invoicing Rules, Delays Pre-Filled VAT Returns
- SEF clarifies numbering rules for shared VAT IDs
