Annex 1: List of Sources for Preliminary VAT Return

• The annex sets the source-to-field mapping for Serbia’s preliminary VAT return (POPDV) under SEF, automatically pulling data from e-invoices, individual VAT records, aggregate VAT records, and input tax records.
• It covers taxable domestic supplies where the supplier accounts for VAT, including standard 20% and reduced 10% rates, first transfer of newly built buildings, reverse-charge by the supplier, advances, and debit/credit adjustments.
• It separately maps reverse-charge acquisitions where the recipient must self-account for output VAT, including construction-related supplies, supplies by foreign non-registered entities, and related adjustments/advance payments.
• It defines mapping for zero-rated supplies with input VAT deduction rights (exports and certain special/international regimes) and for exempt supplies without deduction rights, including related advances, corrections, and cancellations.
• It also includes out-of-scope transactions, such as supplies outside Serbia and transfers of a going concern, plus detailed rules for retail/tourist/second-hand schemes and deductible vs non-deductible input VAT records.

Source: efaktura.gov.rs

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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