Serbia: Amendments to VAT law adopted by Parliament
Amendments generally apply from January 1, 2027.
The Parliament (National Assembly) on August 31, 2026, adopted the following amendments to the VAT law:
- Tax exemption for the supply of services by the public postal operator
- Mandatory period of remaining in the VAT system after registration
- Rules relating to deregistration from the VAT payers’ register
- Extension of deadline for filing a tax return in case of deregistration from the VAT payers’ register
- Introduction of tax return filed ex officio
- Repeal of possibility to correct errors from previous periods in the current tax period
The amendments generally apply from January 1, 2027.
Read a September 2026 report prepared by the KPMG member firm in Serbia