Amendments to the Rulebook on Electronic Invoicing

The Ministry of Finance of the Republic of Serbia has adopted the Rulebook on Amendments to the Rulebook on Electronic Invoicing (the “Rulebook”), which was published in the Official Gazette of the Republic of Serbia No. 71/2026 dated 31 July 2026.

The Rulebook entered into force, and it applies as of 1 August 2026, with the exception of the provisions relating to the preparation of the Preliminary VAT Return, which will apply to tax periods beginning after 31 December 2026.

The most significant changes are outlined below.

Summary VAT records

The amendments to the Rulebook have modified the content of the Summary VAT Register. Specifically, in the sections “Cancellation – tax debtor supplier” and “Cancellation – tax debtor recipient,” data on increase of the tax base and VAT relating to advances are now reported separately. This provision is accompanied by corresponding technical changes within the Electronic Invoicing System (SEF).

It has also been clarified that the rules on recording reductions of the tax base and VAT in the Summary Register for completed supplies apply correspondingly in cases of advance payment reductions.

Electronic recording of input VAT

The amendments specify that electronic recording of input tax (EEPP) may be corrected even after the deadline (the 12th day of the calendar month following the period for which EEPP is performed).

It is prescribed that, when correcting the EEPP, the automatically entered data shall also be updated, reflecting the status as of the day preceding the correction i.e. as of the 10th calendar day of the month following the tax period for which the EEPP is being corrected. Exceptionally, if the correction is made after the deadline for preparing the preliminary tax return, the update of automatically entered data is not performed.

It is prescribed that EEPP shall be performed no later than the date of preparing the preliminary tax return.

Exceptionally, if:

1. the preliminary tax return is prepared after the deadline for EEPP – only correction/updating of EEPP is possible, and not recording of EEPP,
2. the preliminary tax return has already been submitted to the tax authority – on that same day, after the submission of the preliminary tax return, EEPP cannot be corrected/updated;
3. f the VAT return has been filed within the deadline prescribed by the VAT Law – only correction of EEPP is possible, but not updating.

Preliminary tax return

The preliminary tax return is prepared in SEF based on the data available in SEF, for the VAT taxpayer’s tax period, in accordance with VAT legislation.

The preliminary tax return consists of the following forms:

• Form PPP PDV – preliminary value added tax return (PPP PDV)
• Form Appendix 1 – data on the tax base/fee and VAT from SEF (Appendix 1)
• Form Appendix 2 – supplies of equipment and facilities used for performing activities and investments in such facilities (Appendix 2).

The PPP PDV form is prepared based on automatically entered data in Appendix 1 and manually entered data in Appendix 2.

Data is automatically entered into Appendix 1 from electronic invoices – invoices, advance invoices, documents on increase and certain documents on reductions, individual VAT records, Summary VAT Records, and EEPP.

If SEF does not have data that is automatically entered into certain fields of Appendix 1, the value “0” (zero) is automatically entered in those fields.