According to the amendment to Article 22 of the Rulebook, the Serbian Ministry of Finance will not impose fines for VAT reporting discrepancies in the SEF system until December 31, 2025, though penalties may be reinforced after this date. During this period, the Ministry of Finance will disregard errors in VAT record data while evaluating the correctness of the electronic VAT recording.
The extension of the grace period follows provisions that were previously established under the Ruleboo…