Find Out More
This guide provides an overview of VAT (Value Added Tax) in Serbia, covering applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is intended for businesses engaging in transactions within Serbia or with Serbian customers.
Serbia’s VAT system is governed by the Serbian VAT Law and applies to most goods and services within Serbia, as well as on imports.
Serbian Dinar (RSD)
9 digits (e.g., 123456789)
Yes, required for non-resident businesses conducting VAT-related activities in Serbia.
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
| 20% | Standard Rate | Applies to most goods and services |
| 10% | Reduced Rate | Applies to basic food items, medicines, and agricultural products |
| 0% | Zero Rated | Applies to exported goods, international transport services and related supplies and supplies of goods and services relating to aircraft and ship used in international traffic. |
| Exempt | ·      Properties (except for first-time transfer of ownership)
·      Land ·      Supply of goods for which acquirer did not have the right to deduct input tax ·      Rental of flats if used for housing ·      Financial services Insurance services ·      Postal services ·      Education services ·      Religious services ·       Printing and sale of publications ·      Public broadcasting services (except those with commercial character) |
| Business Type | VAT Registration Threshold |
| Resident Businesses | RSD 8 million per annum |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Serbia |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | 15th day of the following month | 15th day of the following month |
| Quarterly | 15th day of the following month | 15th day of the following month |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 20% |
| Threshold for Registration | No threshold; required for all non-resident businesses |
| VAT on B2B Sales | Reverse charge mechanism applies |
Serbia applies VAT on digital services based on the consumer’s location, and non-resident digital service providers must register for VAT.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
For B2B and business-to-government (B2G) supplies, electronic invoicing is mandatory in Serbia. There is no threshold beyond which taxable persons are required to adopt electronic invoicing in Serbia. The law on electronic invoicing (LEI) entered into force on 7 May 2021. This is not allowed for B2C supplies.
Serbia mandates digital reporting of VAT-related transactions through the electronic system approved by Serbian tax authorities.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Serbian VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
