- Serbia is expanding electronic VAT reporting to include farmer purchases, customs data, and preliminary VAT returns.
- The amended Electronic Invoicing Rulebook more tightly links transaction data with VAT compliance, including clearer input VAT deadlines, corrections, and internal electronic VAT records.
- The SEF platform will be able to automatically generate preliminary VAT returns from e-invoices and internal VAT records.
- It will also prefill PPP PDV, Annex 1, and Annex 2 forms based on deadlines on the 10th and 12th days after each tax period ends.
- Most changes apply to earlier 2026 tax periods, while automated preliminary VAT returns start for periods after December 31, 2026.
Source: globalvatcompliance.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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