- Serbia’s Ministry of Finance has amended the VAT Rulebook, with changes applying from the tax period starting in January 2027 (January–March 2027 quarter).
- A new SEF-based preliminary VAT return process will be introduced, automatically compiling taxable supplies, imports, and VAT data from the Electronic Invoicing System.
- The preliminary return will consist of Form PPP PDV plus Annex 1 (automatic data from e-invoices/e-VAT records) and Annex 2 (manual reporting for equipment, facilities, and related investments); generating a new preliminary return cancels any earlier one for the same period.
- A revised regular VAT return form (Form PP PDV) will have a nine-part structure aligned with the preliminary return data categories, and timely filers must attach the SEF-generated preliminary return and required annexes.
- The amendments also update VAT record-keeping requirements and the forms used for VAT refunds and refactions.
Source: regfollower.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.
