Serbia has published amendments to the Value Added Tax (VAT) Law introducing pre-filled VAT returns. The law was published in the Official Gazette of the Republic of Serbia no. 94/2024.
A pre-filled tax return is defined as a set of data relating to the turnover of goods, trade in services, import of goods and other transactions and activities that affect the amount of the VAT payer’s tax liability.
The VAT return for the taxpayer’s tax period will be prefilled in the System of Electronic Invoices (SEF), governed by the law on electronic invoicing and based on the information available in SEF.
VAT taxpayers will be obliged to submit VAT returns together with the pre-filled VAT return. If the taxpayer fails to submit the VAT return within the deadline, the tax authority might adopt the preliminary return as final.
The law went into effect on 15 December 2024, while the provisions relating to pre-filled returns will apply starting with the VAT period of January 2026. Pre-filled returns will neither be generated for the tax period in which the VAT activity started nor for the tax period in which the VAT activity ended.
The obligation to submit the summary of VAT calculation using the POPDV form with the VAT return will be abolished when the pre-filled return provisions begin to apply.
For more updates on pre-filled VAT returns in other countries, read our blog.
