The Serbian Parliament adopted amendments to the VAT law. One of the key changes is the introduction of pre-filled VAT returns starting from January 2026.
Pre-filled VAT returns
A pre-filled VAT return is data on the turnover of goods, trade in services, import of goods and other transactions and activities that determine the VAT payer’s tax liability.
Starting from the January 2026 VAT period:
- The Tax Authority will generate pre-filled VAT ret…