Serbia’s 2026 VAT amendments overhaul reporting, invoicing and timing rules, with most provisions taking effect on 1 April 2026. The changes tighten internal invoicing requirements, postpone the pre‑filled VAT return model to 2027, and expand the scope of electronic invoicing (SEF) for internal invoices. Businesses must adjust ERP systems and compliance workflows to meet the new deadlines and documentation mandates.
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VatCalc · 25 days ago
Serbia has introduced significant amendments to its VAT Rulebook, effective from the April 2026 VAT period. Key changes include mandatory SEF self‑invoicing using the “Individual VAT Record – Internal account” document type, new rules for VAT base estimation, adjustments, discounts, and goods returns, and simplified timing and consolidation of adjustment documents. These reforms tighten compliance and digital reporting requirements across the country.
Pagero · 5 months ago
Serbia’s new e‑invoicing law, adopted in Official Gazette No. 109/2025, introduces mandatory e‑invoicing for retail sales to corporate cardholders and public sector entities, postpones pre‑filled VAT returns to 2027, and requires internal invoices to be generated in the SEF system. The Ministry of Finance also released SEF version 3.14.0 with new validation and reporting features.
Cumbria Crack · about 14 hours ago
The UK government’s Great British Summer Savings initiative introduces a temporary VAT reduction from 20% to 5% on certain children’s meals and family-focused activities from 25 June to 1 September 2026. Businesses must identify qualifying supplies, review pricing, adjust bundled offers, and update booking and accounting systems to manage mixed VAT treatments and potential advance‑booking adjustments.
VATcube · about 20 hours ago
Latvia will introduce a temporary 12% VAT rate on essential food products from 1 July 2026, while the standard rate remains 21% and a 5% super‑reduced rate applies to specific categories. Businesses must update invoicing, ERP, and VAT return processes before the effective date to avoid compliance issues.
FlavorCloud · about 20 hours ago
EU introduces a €3 flat customs duty per HS6 item on IOSS shipments under €150, removes de minimis exemption, and targets a €2‑€3 per package handling fee, affecting cross‑border merchants from July 1, 2026.
1stopVAT · about 20 hours ago
Azerbaijan introduces mandatory VAT registration for non‑resident digital service providers exceeding a USD 10,000 B2C threshold, effective 1 September 2026, with a new online portal and a shift from automatic withholding to provider responsibility.
Primary source
Read the full article at RTC SuiteThis summary was published on VATfaqs.com on 7 January 2026. It relates to VAT developments in Serbia. The original source is RTC Suite.
