- Serbia adopted amendments to the VAT Rulebook, published July 31, 2026, effective August 1, 2026, and generally applicable from the January 2027 tax period.
- A new preliminary VAT return will be generated in SEF, combining automatic and manual annexes; a new VAT return form (PP PDV) will align with it and include additional annexes.
- VAT recordkeeping rules were revised, requiring separate tracking for internal invoices, advance payments, special procedures, and exempt transactions by legal basis.
- Rules on advance invoicing and input VAT were updated, including an exemption from issuing advance invoices in certain same-day payment cases if a final invoice is issued.
- Requirements for VAT adjustment notices were tightened, and VAT refund forms were updated.
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.
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