Starting January 2026, VAT returns will be pre-filled with data on goods turnover, service trade, imports, and other VAT-relevant transactions.
Starting January 2026, VAT returns in Serbia will be pre-filled with data on goods turnover, service trade, imports, and other VAT-relevant transactions within the electronic invoicing system (SEF). This was made possible due to amendments to the VAT law.
The parliament adopted the law and published it in the Official Gazette No. 94/2024 on 28 November 2024.
These returns will be automatically prepared using the data already available in the system.
However, pre-filled returns will not be created for periods when VAT activity either starts or ends.
Taxpayers will need to submit their VAT returns along with the pre-filled version as an annex. If a taxpayer misses the submission deadline, the tax authority reserves the right to treat the pre-filled VAT return as the final version.
Additionally, the requirement to file a VAT calculation overview for each tax period will be discontinued starting from the January 2026 tax period.
The law came into effect on 15 December 2024.
