Tax News
Amendments to the VAT Rulebook and the E-invoicing Rulebook
Two two significant by-laws in the areas of VAT and e-invoicing were published in the Official Gazette of the Republic of Serbia, no. 71/26 on 31 July 2026. Both acts entered into force on 1 August 2026.
Certain provisions of the amendments to the VAT Rulebook will become applicable as of September 1, 2026. However, most of the new provisions will apply starting with the January 2027 tax period, or, for taxpayers filing quarterly VAT returns, the January - March 2027 tax period.
The Amendments to the E-invoicing Rulebook apply as of August 1, 2026. However, the provisions governing the generation of the Preliminary VAT Return will not apply immediately, but only to tax periods commencing after December 31, 2026.
Read the document below for more details regarding these two by-laws :
