SEF e-invoicing to be used for mandatory pre-filled VAT returns January 2026
Serbia is to introduce pre-completed Value Added Tax returns from 1 January 2026. This is based on the 2025 Serbia via Sistem E-Fakturae e-invoicing mandate.
Whilst mandatory, taxpayers retain the option to submit their own version for the return in the prescribed format and this will be accepted.
The introduction of the pre-filled return will mean the withdrawal of the POPDV VAT rulebook. This is a requirement for reporting specific information on the characteristics of goods or services, such as the name, type, model, quantity, etc.
