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Serbia: Amendments to VAT law adopted by Parliament

Amendments generally apply from January 1, 2027.

September 16, 2026

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

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