Serbia updates e-invoicing rules and introduces preliminary VAT return framework
Serbia's Ministry of Finance amended its Rulebook on Electronic Invoicing with effect from 1 August 2026. A three-form preliminary VAT return applies to tax periods starting after 31 December 2026.
Serbia’s Ministry of Finance has amended the Rulebook on Electronic Invoicing, published in Official Gazette No. 71/2026. The changes, effective 1 August 2026, refine VAT record tracking and electronic input VAT recording. A new preliminary VAT return framework applies to tax periods beginning after 31 December 2026.
Serbia’s Ministry of Finance has amended the Rulebook on Electronic Invoicing, introducing more detailed VAT tracking and a new preliminary VAT return structure. The amendments were published in Official Gazette No. 71/2026 of 31 July 2026 and took effect on 1 August 2026. The preliminary VAT return provisions apply to tax periods beginning after 31 December 2026.
VAT record tracking
The amendments modify Article 19 to require separate tracking of advance-related VAT within the Summary VAT Register. Taxpayers must now report increases in the tax base and VAT relating to advances in dedicated fields. These are itemised separately for the 20% and 10% VAT rates. For tax debtor recipients, cancellation entries are populated based on individual VAT records concerning acquisitions marked as cancelled in the relevant tax period.
Input VAT recording deadlines
Articles 28a, 28г, 28ђ, and 28д update rules for electronic recording of input VAT (EEPP). Taxpayers must generally complete EEPP by the 12th day of the month following the relevant tax period. Corrections and updates are permitted after this deadline, subject to specific rules on automatically entered data.
Once a preliminary VAT return is prepared or a regular VAT return is filed, automatic EEPP updates are no longer available. EEPP functions are available daily from 09:00 to 24:00 in SEF, Serbia’s national e-invoicing system.
Preliminary VAT return structure
Articles 29 and 29a establish a three-form structure for the preliminary VAT return:
- Form PPP PDV: The primary preliminary value-added tax return.
- Appendix 1: Detailed data on tax base and VAT generated automatically from SEF records.
- Appendix 2: Data on supplies of equipment and facilities used for business activities.
Form PPP PDV combines automatically populated data from Appendix 1 with manually entered data from Appendix 2. Appendix 1 draws data from e-invoices, advance invoices, debit notes, credit notes, individual VAT records, Summary VAT Records, and EEPP. If SEF lacks data for specific fields, the value “0” is inserted automatically.
All figures across the three forms are rounded and expressed in whole Serbian Dinars (RSD) without decimals. Taxpayers can draft preliminary returns daily from 09:00 to 24:00 and submit the completed return to the tax authority upon request.
The Rulebook on Electronic Invoicing sets registration procedures for private companies, entrepreneurs, and public sector users. It also defines invoice elements such as tax categories, currency rules, and identification numbers including PIB and JBKJS.