Registration is only required for businesses above the threshold.
This guide provides an overview of VAT in Serbia, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Serbia.
Serbia’s VAT is the largest single revenue source for its national budget.
Foreign businesses that incur VAT on eligible expenses in Serbia may be able to reclaim it.
Doing business in Serbia? You’ll need to play by Serbia’s VAT rules.
Registration is only required for businesses above the threshold.
Serbia applies VAT on digital services based on the consumer’s location, and non-resident digital service providers must register for VAT.
The following expenses are generally claimable as part of a refund of VAT in Serbia: Vehicle expenses (including fuel and hire of means of transport) for car dealers and taxi drivers only; Public transport fares; Accommodation; Food, drink and restaurant services; Admission to fairs and exhibitions and other general business expenses (e.g., professional fees).
A refund of VAT in Serbia will generally be processed within 2 months from submission. This period may be extended if the Serbia VAT Authority requests additional information.
If VAT in Serbia has been incorrectly charged, the affected invoice would typically not be eligible for a refund of the VAT in Serbia. The entity would need to contact the supplier to have the incorrectly charged VAT in Serbia refunded. This is something that VAT IT will be able to assist with, as we can contact the supplier on your behalf and request that the incorrectly charged VAT in Serbia be refunded.
Explore indirect tax information in these countries:
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