- Serbia amended its Rulebook on Electronic Invoicing (Official Gazette No. 71/2026), with most changes effective 1 Aug. 2026; rules on preliminary VAT returns apply to tax periods starting after 31 Dec. 2026.
- The summary VAT records must now separately report cancellations involving advances, including separate fields for increases in tax base and VAT, split by 20% and 10% rates.
- Rules for electronic recording of input VAT were updated: EEPP is generally due by the 12th day of the following month, may be corrected after that deadline under specific rules, and must be completed/updated before the preliminary VAT return is prepared.
- Automatic EEPP updates are blocked once the preliminary VAT return or regular VAT return has been filed; EEPP functions are available in SEF daily from 09:00 to 24:00.
- New provisions set out the structure, auto-population logic, and format of the preliminary VAT return within the e-invoicing system.
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.
