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 · 15 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.
NWB · about 1 hour ago
The German Federal Ministry of Finance (BMF) issued revised template forms for VAT reverse‑charge and registration purposes effective 9–23 April 2026. The updates remove the service‑seal field and the phrase “This letter was machine‑generated and is valid without signature,” and set a maximum validity of three years for the certificates. Forms USt 1 TH, USt 1 TG and USt 1 TQ can be issued on application or by authority; USt 1 TS and USt 1 TN only on application.
UNN · about 4 hours ago
Ukraine’s parliament has exempted the supply of ground‑based unmanned ground vehicles (UGVs) to the Defense Forces from VAT. The exemption, enacted via Bill No. 15259, aims to accelerate delivery of logistics and medical evacuation equipment. The law takes effect from 28 May 2026.
VatCalc · about 5 hours ago
Italy has amended its 2026 barter VAT rules, replacing the cost‑based valuation model with a contractual value approach. The change, effective 1 January 2026, requires the taxable amount to reflect the parties’ agreed monetary value but not fall below the supplier’s direct costs, and applies retroactively to contracts from that date while protecting earlier invoices.
BBC · 1 day ago
The Isle of Man will lower VAT on children’s meals and family entertainment tickets from 20% to 5% between 25 June and 1 September 2026, easing costs for families. The change also applies to cinema, theatre, show tickets and attraction admissions. Additionally, red diesel duty will be cut from 10.18p to 6.48p per litre from 15 June 2026.
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.
