Serbia has delayed the preliminary pre-filled VAT returns to January 2027. Linked to the SEF system, the returns will be automatically generated from recorded transactions, replacing the POPDV form and allowing corrections before formal supervision.
Serbia’s Ministry of Finance has announced that the Law on Amendments and Supplements to the Law on Electronic Invoicing was approved on 3 December 2025. A significant change introduced by this update relates to the implementation of preliminary pre-filled VAT returns. These returns, initially approved under an amendment in November 2024 and set to take effect from January 2026, will now be postponed until January 2027.
The preliminary VAT return aims to streamline the filing process by automatically generating information based on data from the national Electronic Invoicing System (SEF), making it easier for businesses to comply with VAT reporting requirements.
Serbia’s parliament has passed the Law Amending the VAT Law, published in the Official Gazette of the Republic of Serbia No. 109/2025. The law takes effect on 1 April 2026, unless otherwise specified.
According to previous reports, starting January 2026, VAT returns in Serbia were set to be pre-filled with information on goods turnover, service transactions, imports, and other VAT-related activities recorded in the national electronic invoicing system (SEF).
This change was enabled by amendments to the VAT law, which were approved by the parliament and published in the Official Gazette No. 94/2024 on 28 November 2024.
Pre-filled VAT returns: Overview and requirements
The tax authority will now automatically generate a preliminary VAT return in the SEF system, using a taxpayer’s recorded sales, purchases, and transaction data, including turnover and services. Taxpayers are required to submit their regular VAT returns alongside this preliminary return, which serves as a mandatory annex.
If a taxpayer fails to file their return by the legal deadline, the tax authority may adopt the preliminary return as the final return. With this new system, the previously required complex POPDV form (VAT calculation overview) is no longer necessary.
The introduction of pre-filled VAT returns was delayed to give the tax authority sufficient time to implement and test the system, and to allow taxpayers time to familiarise themselves with the new requirements.
Requirements for accurate filing
- VAT calculations: Record electronically by tax rate or per transaction type (e.g., construction, retail).
- Input tax: Record all input VAT, whether deductible or not.
- Cross-border Transactions: Integrated with Customs import data.
- VAT status: Declare whether a monthly or quarterly VAT filer.
Deadlines and corrections
To ensure effective pre-filled filing, all electronic recordings, both VAT calculations and input tax, must be finalised by the 12th day of the calendar month following the tax period. The system also allows taxpayers to correct errors in their electronic records before formal supervision begins, helping to avoid penalties for incorrect tax filings.
