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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SGS e-Customs · 10 days ago
The Serbian customs authorities will launch NCTS 6 on 28 May 2026 at 21:00, with the system unavailable for 5–6 hours. Activation of Phase 6 occurs on 29 May 2026 during the morning. TransitNet will enable a “Wait” scenario that allows transit declarations to be submitted with security codes 0 or 2, and will automatically attach the IC2 MRN when the IC2 service is selected. Clients are advised to include the IC2 MRN in transit declarations for shipments routed through Croatia or Bulgaria.
VatCalc · about 2 months 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 · 6 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.
Bloomberg Tax · about 15 hours ago
France's Tax Agency updated its administrative doctrine on 8 July 2026, clarifying VAT treatment for goods sales, lease-purchase options and related transactions. The guidance confirms VAT applies to transfers of tangible goods where the purchaser obtains owner-like disposal rights, treats hire-purchase arrangements and retention-of-title sales as supplies of goods, and classifies LPOs for tangible property as taxable services until the purchase option is exercised.
Numeral · about 17 hours ago
The EU imposes VAT on SaaS and software sales, applying a customer-location rule for both B2B and B2C transactions. SaaS sellers must collect VAT IDs, validate them via VIES, and apply the reverse charge for B2B sales to VAT-registered buyers.
VatCompliance · about 21 hours ago
EU VAT authorities now routinely audit e-commerce sellers, matching platform data against returns. The article outlines the audit process, DAC7 obligations, and record-keeping requirements.
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.
