- Serbia’s Parliament adopted VAT amendments on August 31, 2026, generally effective January 1, 2027.
- The changes include a VAT exemption for services supplied by the public postal operator.
- A mandatory minimum period for remaining in the VAT system after registration will be introduced.
- New rules will govern deregistration from the VAT payer register, including an extended deadline for filing the final VAT return upon deregistration.
- The law also introduces an ex officio tax return and abolishes the option to correct prior-period errors in the current tax period.
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 Imposes Immediate One-Year Ban for Invalid Fiscal Receipt QR Codes
- Serbia Introduces Immediate One-Year Business Ban for Invalid Fiscal Receipt QR Codes
- Serbia Amends Electronic Invoicing Law, Expands VAT Recording Rules
- Serbia’s Tax Law Amendments and New E-Invoicing Rules Webinar
- Serbia Enacts Amendments to Electronic Delivery Notes and E-Invoicing Rules
