- Serbia amended its Electronic Invoicing Rulebook on July 31, 2026, mainly to tie transactional data more closely to VAT compliance.
- The changes refine input VAT reporting deadlines and correction rules, and add clearer procedures for internal electronic VAT records.
- SEF will be able to generate preliminary VAT returns using data from e-invoices and internal VAT records.
- The system will populate PPP PDV, Annex 1, and Annex 2 automatically, based on deadlines on the 10th and 12th day after each tax period ends.
- Most rules apply to earlier 2026 tax periods, but the preliminary VAT return feature starts for tax periods after December 31, 2026.
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.
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