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Navigating VAT in Serbia

Navigating VAT in Serbia

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.

Last Updated: January 2026
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Serbia’s VAT is the largest single revenue source for its national budget.

Serbia at a glance.

Standard rate

20% VAT

Digital services VAT

Yes, at 20%

Mandate e-invoicing

Yes

Currency

Serbian Dinar (RSD)

Zero-rated items

Applies to exported goods, international transport, and services linked to aircraft and ships in international traffic

VAT format

Rs followed by 9 digits

Fiscal representation

Yes, required for non-resident businesses conducting VAT-related activities in Serbia

Reclaiming VAT in Serbia.
Reclaiming
VAT in Serbia.

Foreign businesses that incur VAT on eligible expenses in Serbia may be able to reclaim it.

Who can reclaim?
Serbia applies the rule of reciprocity. This means Serbia allows VAT refunds for foreign businesses, but only if they are based in approved countries.
Eligible countries with full reciprocity include:
  • Austria
  • Belgium
  • Bosnia & Herzegovina
  • Bulgaria
  • Croatia
  • Denmark
  • France
  • Germany
  • Hungary
  • North Macedonia
  • Luxembourg
  • Montenegro
  • Netherlands
  • Norway
  • Romania
  • Slovakia
  • Slovenia
  • Switzerland
  • United Kingdom
Eligible countries with limited reciprocity include:
  • Turkey
Claimable expenses:
Entertainment Non-reclaimable
Accommodation 10%
Food, drink & restaurant services 20%
Entertainment
Hiring means of transport Non-reclaimable
Fuel Non-reclaimable
Public Transport 10%
Taxis 10%
Travel Related
Admission to fairs & exhibitions 20%
Training courses & seminars 20%
Events
Goods 20%
Inter-company charges 20%
Office expenses 20%
Marketing costs Non-reclaimable
Professional fees & AP invoices 20%
General Expenses
Entertainment
Non-reclaimable
Accommodation
10%
Food, drink & restaurant services
20%
Entertainment 1 2
Hiring means of transport
Non-reclaimable
Fuel
Non-reclaimable
Public Transport
10%
Taxis
10%
Entertainment 2 1
Admission to fairs & exhibitions
20%
Training courses & seminars
20%
Goods
20%
Inter-company charges
20%
Office expenses
20%
Marketing costs
Non-reclaimable
Professional fees & AP invoices
20%
Entertainment 4
VAT compliance in Serbia.
VAT compliance
in Serbia.

Doing business in Serbia? You’ll need to play by Serbia’s VAT rules.

Who needs to register?

Registration is only required for businesses above the threshold.

 
 
VAT registration in Serbia
  • Resident businesses: RSD 8 million per annum
  • Non-resident businesses: No threshold; registration required for any taxable activity in Serbia
VAT filing deadlines in Serbia

Monthly

15th day of the following month

Quarterly

15th day of the following month

VAT payment deadlines in Serbia

Monthly

15th day of the following month

Quarterly

15th day of the following month

Digital services in scope
  • Website supply, web-hosting, and maintenance
  • Software supply and updates
  • Streaming or downloading of music, films and games
Things to note

Serbia applies VAT on digital services based on the consumer’s location, and non-resident digital service providers must register for VAT.

e-invoicing in Serbia.
e-invoicing
in Serbia.
Summary of the mandate in this country

B2G mandate in place

Yes

B2B mandate in place

Yes

B2C mandate in place

No

Obligation status: B2B e-Invoicing

Historic

B2B e-Invoicing model

Central Clearance

Name of exchange infrastructure

Sistem e-Faktura (SEF)

Format(s) used

XML (based on UBL 2.1)

FAQs

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.

 
View more FAQs
Nearby countries.

Explore indirect tax information in these countries:

bosnia and herzegovina 1 1
B & H
montenegro 2
Montenegro
macedflag
Macedonia
macedflag
Macedonia

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  • June 25, 2026
  • 11:00
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Mastering e-Invoicing in France: Stay Ahead, Stay Compliant

This webinar explains how US businesses can identify and recover foreign VAT, breaking down key concepts like reciprocity and showing where refund opportunities are often missed.

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