Serbia Tightens VAT Rules: New SEF E-Invoicing, Discount, and Reporting Requirements from April 2026

Serbia has amended its VAT Rulebook, effective April 2026, tightening links between VAT compliance and SEF e-invoicing.
VAT base estimation is now restricted to cases where third-party information is unavailable at the tax point.
VAT base adjustments (including discounts and goods returns) must be reported in the period the change occurs, with simplified timing and consolidated documentation allowed.
Advance invoices are optional if payment and supply occur on the same day; only a final invoice is required.
From April 2026, all self-invoices must be created within SEF using a specific document type, reinforcing digital VAT reporting and e-invoicing controls.

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.