# Serbia: value added tax (PDV), 2026

Source-cited draft: not reviewed by an accountant, not for filing.

The statute is the Zakon o porezu na dodatu vrednost (ZPDV), Službeni glasnik RS 84/2004 with amendments up to 80/2026. The Ministry of Finance publishes the Official Gazette's unofficial consolidated text. Article numbers below refer to it. E-invoicing and the e-VAT records sit in a separate law, the Zakon o elektronskom fakturisanju (ZEF). Penalties and interest sit in the Zakon o poreskom postupku i poreskoj administraciji (ZPPPA).

**Read this first: which text applies in 2026.**
- Law 109/2025 applies from the April 2026 (or April to June 2026) tax period. One article applies from 1 January 2026 and one from January 2027 (109/2025 Art. 12).
- Law 80/2026 entered into force on 8 September 2026. It applies from 1 January 2027, except: the Article 25(2)(6) change (from 8 September 2026), the Article 48 change on approved monthly periods (from 15 December 2026) and two Article 50 changes (from the January 2027 or January to March 2027 period) (80/2026 Art. 17).
- Supplies made from 2027 but paid for before 2027 stay under the old text (80/2026 Art. 13).
- Law 94/2024 applies from 1 January 2025, except its Articles 14, 15(1), 16 and 18, which apply from the January 2027 (or January to March 2027) period (94/2024 Art. 22, as amended by 109/2025 Art. 10). Those articles drop the POPDV from Article 46 and add the preliminary return (Articles 49a and 50a). Its Article 15(2) to (4), the Article 48(5) request window, has applied since 20 December 2024.
- The consolidated text marks every 80/2026 change with a footnote. This skill flags each of them as "from 2027".

See also: [rs-corporate-tax](rs-corporate-tax.md), [serbia-income-tax](serbia-income-tax.md), [serbia-payroll](serbia-payroll.md), [rs-cross-border](rs-cross-border.md), [how-to-open-a-company-in-serbia-as-a-foreigner-doo-entrepreneur-registration-guide](how-to-open-a-company-in-serbia-as-a-foreigner-doo-entrepreneur-registration-guide.md).

## Who this applies to

- **Mandatory registration.** A business whose total turnover in the previous 12 months exceeds RSD 8,000,000 must file a registration application (evidenciona prijava) within five days of reaching that turnover (Article 38(1)). If it files late, the Tax Administration can register it ex officio. Input deduction then runs only from the day the application is filed (Article 38).
- **Total turnover** for the test means supplies that carry VAT and supplies exempt with deduction under Article 24 (Article 28(1) points 1 and 2, by reference). Sales of the business's own equipment and buildings, and charged investments in business buildings, are left out (Article 33(6)).
- **Small taxpayers (mali obveznik).** Turnover of RSD 8,000,000 or less in the previous 12 months, or expected for the next 12 months at start-up. A small taxpayer charges no VAT, may not show VAT on invoices and deducts no input tax (Article 33(1) and (2)). It may opt in by filing a registration application (Article 33(3)). In 2026 an opt-in lasts at least two years, and only then may the business apply to leave (Article 33(4) and (5)). A mandatory registration has no minimum period in 2026. From 1 January 2027 both an opt-in and a mandatory registration last at least for the current and the next calendar year (Articles 33(4) and 38(2), from 80/2026 Arts. 2 and 4). The same two-year rule applies to farmers who opt in (Article 34(8)).
- **Leaving VAT in 2026.** A VAT payer whose turnover in the previous 12 months was RSD 8,000,000 or less may apply to be deregistered (Article 38a(1)). A VAT payer that stops trading files its deregistration request at least 15 days before it applies to leave the business register (Article 38a(2)), and files its final return on the day of the request (Article 50(4)). Law 80/2026 replaces these rules from 1 January 2027. Requests made by 31 December 2026 finish under the old rules (80/2026 Art. 14).
- **Farmers** below RSD 8,000,000 are outside VAT. A VAT payer buying from an unregistered farmer pays the farmer an 8% VAT compensation and deducts it as input tax once paid (Article 34).
- **Foreign businesses.** A foreign person making taxable or zero-rated supplies in Serbia must appoint a tax representative and register, whatever its turnover. It need not do so if it supplies only VAT payers and the persons in Article 9(1), because those customers then account for the VAT (Article 10a(1) and (2)).
- **Tax debtors who are not VAT payers** must still account for VAT in some cases, for example a non-registered Serbian company buying services from a foreign supplier. See Deadlines and filing.

## Rates, bands and thresholds

| Item | Rate or amount | Year | Source URL |
|---|---|---|---|
| General rate (opšta stopa) | 20% | 2026 | https://www.mfin.gov.rs/propisi/zakon-o-porezu-na-dodatu-vrednost2 (ZPDV Art. 23(1)) |
| Special rate (posebna stopa) | 10% | 2026 | Same, ZPDV Art. 23(2) |
| Registration threshold, previous 12 months | above RSD 8,000,000 | 2026 | Same, ZPDV Art. 38(1) and Art. 33(1) |
| Registration application after crossing the threshold | within 5 days | 2026 | Same, ZPDV Art. 38(1) |
| Monthly tax period | turnover above RSD 50,000,000 in previous 12 months, and every new VAT payer for its first and next calendar year | 2026 | Same, ZPDV Art. 48 |
| Quarterly tax period | turnover below RSD 50,000,000 | 2026 | Same, ZPDV Art. 48 |
| Return and payment deadline, VAT payer | 15 days after the period ends | 2026 | Same, ZPDV Arts. 48, 50 and 51 |
| Return deadline, tax debtor not registered | 10 days after the period ends | 2026 | Same, ZPDV Art. 50 |
| Domestic reverse charge on construction | supplies above RSD 500,000 net of VAT | 2026 | Same, ZPDV Art. 10(2)(3) |
| VAT compensation to unregistered farmers | 8% | 2026 | Same, ZPDV Art. 34(3) |
| e-VAT records (EEO output, EPP input) | by the 12th of the month after the period | 2026 | https://www.mfin.gov.rs/propisi/zakon-o-elektronskom-fakturisanju-slubeni-glasnik-rs-br-442021-1292021-1382022-922023-92024-1092025-i-802026-nezvanino-preien-redakcije-slubenog-glasnika- (ZEF Arts. 4 and 4a) |
| Input tax: e-invoice accepted by | the day before the return is filed, and no later than the 10th of the next month | 2026 | ZPDV Art. 28 |
| Refund deadline | 45 days, or 15 days for mainly exporters | 2026 | ZPDV Art. 52(4) |
| Foreign business VAT refund (refakcija), minimum claim | above EUR 200, reciprocity required | 2026 | ZPDV Art. 53(1) |
| Tourist VAT refund, minimum purchase | RSD 6,000 including VAT | 2026 | ZPDV Art. 24(1)(4) |
| Late payment interest | NBS annual reference rate plus 10 percentage points, simple interest | 2026 | https://www.mfin.gov.rs/propisi/zakon-o-poreskom-postupku-i-poreskoj-administraciji-0809 (ZPPPA Art. 75(1)) |

**What the 10% rate covers (Article 23(2)).** Bread and bakery products, milk and dairy, flour, sugar, edible sunflower, maize, rapeseed, soy and olive oil, edible fats and honey; fresh, chilled and frozen fruit, vegetables, meat, fish and eggs; cereals, sunflower, soy, sugar beet and rapeseed; medicines, including veterinary ones; orthotic and prosthetic aids and surgically implanted medical devices; dialysis material; fertiliser, plant protection products, seed, seedlings, animal feed and live livestock; textbooks and teaching aids; daily newspapers; monographic and serial publications; firewood, briquettes and pellets; accommodation in accommodation establishments; tickets for cinema, theatre, fairs, circuses, amusement parks, concerts, exhibitions, sports events, museums, galleries, botanical gardens and zoos (where not exempt); natural gas; heat for heating; transfer of residential buildings and units; drinking water by network, but not bottled water; waste water treatment; municipal waste; public cleaning and green areas; passenger transport with its luggage; cemetery and funeral services. The minister's rulebook defines the scope of most items. Everything else is at 20%.

## The taxable base

- **Output VAT** is due on supplies of goods and services in Serbia for consideration and on imports (Article 3). The VAT payer is the tax debtor, except where the law makes someone else liable (Article 10(1)(1)).
- **Exempt with deduction (Article 24).** Exports of goods, transport and other services linked to imports and exports, supplies into free zones, international transport and similar items. They carry no VAT but keep the input deduction.
- **Exempt without deduction (Article 25).** Financial services (credit, deposits, payments, shares, securities), insurance, land and its lease, second and later sales of buildings, residential leases, postal services of the public operator, health, education, social and cultural services and others listed. Input tax on costs of these supplies is not deductible.
- **Buildings.** The first transfer of a newly built building or unit is taxable. Later transfers are exempt (Article 25(2)(3)). Residential transfers that are taxed are at 10% (Article 23(2)(14)). Between VAT payers, a building sale where the contract says VAT will be charged is reverse charged (Article 10(2)(2)).
- **Services, place of supply (Article 12).** B2B services are supplied where the customer is established (Article 12(4)). B2C services are supplied where the supplier is established (Article 12(5)). Exceptions include services on real estate (where the property is), passenger transport (where it happens) and event services (where performed) (Article 12(6)).
- **Input tax (Article 28).** A VAT payer deducts input tax on goods and services used for taxable or Article 24 supplies, or for supplies abroad that would give a deduction in Serbia. It needs a VAT invoice or, for imports, the customs document and proof of payment. Where an e-invoice is required, only an accepted e-invoice gives the deduction. The e-invoice must be accepted by the day before the return is filed, and no later than the 10th of the following month, to count for that period. The right lapses five years after the year in which the VAT became due.
- **Blocked input tax (Article 29).** No deduction on passenger cars, motorcycles, yachts, boats and aircraft, their fuel, parts and running costs, unless the business uses them only to sell or rent them, to transport people or goods, or to train drivers. No deduction on entertainment (reprezentacija), which includes hospitality, gifts other than small gifts, and leisure for business partners. No deduction on employee commuting or employee meals, except meals in the employer's own catering premises where the employer charges for them. Entertainment is fully blocked. It is not a 50% item.
- **Mixed use (Article 30).** Input tax used for both deductible and non-deductible supplies is split by economic attribution. What cannot be attributed is deducted by the pro rata: deductible turnover over total turnover, both net of VAT, from 1 January to the end of the period. Sales of equipment and business buildings and up to two occasional property and two occasional financial transactions a year are left out of the ratio.
- **Invoices (Article 42).** Every supply needs an invoice. A VAT payer issues an e-invoice (under the ZEF), a fiscal receipt (under the fiscalisation law), a paper invoice or another electronic invoice. A customer who is the tax debtor makes an internal invoice (interni račun). A SEF user makes it in SEF.

## Deadlines and filing

- **Tax period.** Monthly if turnover in the previous 12 months exceeded RSD 50,000,000, quarterly if below. A business switches at the end of a quarter when it crosses the line. Every new VAT payer files monthly for the year it starts and the next calendar year. A quarterly filer may apply between 20 and 31 December to file monthly for the next year (Article 48). A VAT payer approved for cash accounting (sistem naplate) files monthly whatever its turnover (Article 48(1) and (2)). Cash accounting is open to a VAT payer with turnover of RSD 50,000,000 or less in the previous 12 months that has been registered throughout that period and filed every return on time (Article 36a(1)); this skill does not cover how it works. From 15 December 2026 an approved monthly period runs until the end of the calendar year after the year the taxpayer asks to end it (Article 48, from 80/2026).
- **Return and payment.** The VAT payer files the PPPDV return within 15 days after the period ends, even if nothing is due (Article 50). Returns go in electronically through the ePorezi portal (ZPPPA Art. 38). VAT is paid by the same deadline (Articles 48 and 51).
- **POPDV.** For periods up to December 2026, or October to December 2026, the VAT payer prepares the POPDV schedule (pregled obračuna PDV) files it with the return (Article 46(1)). The repeal of that duty in 94/2024 Art. 14 applies only from the January 2027 period (94/2024 Art. 22). A late or amended return for a 2026 period filed from 1 January 2027 goes in without the POPDV (80/2026 Art. 15).
- **Tax debtors who are not VAT payers** use a monthly period (Article 48). They file within 10 days after the month in which the liability arose (Article 50) and pay by that date.
- **Year-end notice.** With the return for the last period of the year, a VAT payer reports the secondary raw materials and farm produce it bought from unregistered sellers, and the amounts (Article 51a).
- **SEF e-invoicing (ZEF Art. 3).** Private businesses must issue e-invoices through SEF (Sistem elektronskih faktura, efaktura.gov.rs) to each other and to the public sector. Retail sales under the fiscalisation law are excluded, except sales to holders of a corporate card and retail sales where a public body asks for an e-invoice within seven days. In those cases the fiscal receipt comes first (ZEF Art. 3, from 109/2025, for tax periods starting after 31 March 2026 under its Art. 11). Free supplies are also excluded.
- **e-VAT records, output side (EEO, ZEF Art. 4).** A VAT payer records in SEF the output VAT that is not already on an e-invoice it issued, for example on fiscal-receipt sales and self-supplies. Reverse charge purchases, sales to income or corporate taxpayers not covered by e-invoices, and first transfers of new buildings are recorded one by one. Everything else is recorded in summary by rate. Deadline: the 12th of the month after the period. Records can be corrected.
- **e-VAT records, input side (EPP, ZEF Art. 4a).** Every VAT payer records its input tax in SEF in summary for each period, whether or not it can deduct it. Deadline: the 12th of the month after the period. The record shows the position on the day before it is made, or on the 10th if made after the 10th.
- **The 2027 pre-filled return.** From the January 2027 period, SEF prepares a preliminary VAT return (PPP PDV) from the e-invoices and e-VAT records. The taxpayer files the return with it as an annex (Articles 49a and 50a). If no return is filed, the Tax Administration files one ex officio from the preliminary return (Article 50, from 80/2026). The Ministry published the PPP PDV and new PP PDV forms on efaktura.gov.rs on 19 October 2026.
- **Farm purchases.** Electronic recording of purchases from unregistered farmers in SEF (ZEF Art. 4b) applies from 1 July 2027.
- **Records** are kept until the limitation period for assessment ends. For buildings it is at least ten years from first use (Article 47).

## Penalties and interest

Figures from the ZPPPA as amended by 94/2024, in force from 2025.
- **Return filed on time, VAT not paid on time** (Art. 177). Legal entity: RSD 20,000 if the unpaid tax is up to RSD 100,000; 40,000 for RSD 100,000 to 1,000,000; 150,000 for RSD 1,000,000 to 10,000,000; 250,000 above that. Entrepreneur: RSD 10,000, 20,000, 80,000 or 140,000.
- **Late return and late payment** (Art. 177). Legal entity: RSD 25,000, 50,000, 200,000 or 300,000 in the same bands. Entrepreneur: RSD 15,000, 30,000, 100,000 or 150,000.
- **Late return, tax paid on time** (Art. 177). Legal entity RSD 100,000. Entrepreneur RSD 40,000.
- **No return and no payment, found in an audit** (Art. 177(1)). 30% to 100% of the tax due, at least RSD 500,000 for a legal entity and RSD 100,000 for an entrepreneur.
- **Understated VAT** (Art. 178). 30% to 40% of the difference, at least RSD 200,000 for a legal entity and RSD 100,000 for an entrepreneur. If the difference is up to 5%, a fixed RSD 100,000 for a legal entity and RSD 50,000 for an entrepreneur.
- **Registration application not filed** (Art. 178a(1) and (2)). RSD 100,000 to 2,000,000 for a legal entity, RSD 50,000 to 500,000 for an entrepreneur. **Filed late** (Art. 178a(3) and (4)): a fixed RSD 100,000 for a legal entity and RSD 50,000 for an entrepreneur.
- **VAT shown on an invoice against the law** (Art. 178b). RSD 100,000 to 2,000,000 for a legal entity. Anyone who shows VAT on an invoice must pay it (ZPDV Article 44).
- **Responsible person.** The responsible person in a legal entity is fined RSD 10,000 to 100,000 for most of these offences.
- **E-invoicing and e-VAT records** (ZEF Art. 18). Failure to issue an e-invoice, to record VAT in SEF or to keep the SEF status up to date: RSD 200,000 to 2,000,000 for a legal entity, RSD 50,000 to 500,000 for an entrepreneur, RSD 50,000 to 150,000 for the responsible person. A record corrected before supervision starts is not an offence.
- **Interest** on late tax runs from the day after the due date at the National Bank of Serbia annual reference rate plus 10 percentage points, simple interest on a 365 or 366 day year (ZPPPA Art. 75(1) to (3)). If a VAT refund is not paid on time, interest runs to the taxpayer from the day after the statutory deadline (ZPPPA Art. 75(10)).
- **Late registration correction.** From 2027 a business that registered late may correct VAT for past periods in its first return after registration, and this counts as correcting an error (Article 50, from 80/2026).

## Cross-border points

- **Serbia is not in the EU.** There are no intra-community supplies or acquisitions. Goods leaving Serbia are exports under Article 24. Goods arriving are imports, with VAT collected by Customs.
- **Services from abroad.** If a foreign supplier is not registered for Serbian VAT, the Serbian customer is the tax debtor (Article 10(1)(3)). A registered customer makes an internal invoice in SEF and deducts the VAT on it in the same period if the purchase is for deductible supplies (Article 28). A non-registered Serbian business customer pays the VAT with a 10-day return.
- **Services to foreign businesses.** B2B services are supplied where the customer is, so they are outside Serbian VAT (Article 12(4)), except where Article 12(6) puts them in Serbia, for example services on Serbian property.
- **Foreign suppliers to consumers.** A foreign business making taxable supplies in Serbia to non-VAT payers must appoint a tax representative and register (Article 10a). Where a Serbian VAT payer collects payment for the foreign supplier, that VAT payer is the tax debtor (Article 10).
- **Refund to foreign businesses.** A foreign business not making supplies in Serbia can reclaim Serbian VAT above EUR 200, if its country gives Serbian businesses the same right (Article 53).
- **Domestic reverse charge between registered VAT payers (Article 10(2)).** It applies to secondary raw materials and linked services; buildings where the contract says VAT is charged; construction goods and services above RSD 500,000 net; electricity and gas for resale; investment gold (Article 10(2)(4a), added by 109/2025 and applying from the April 2026 or April to June 2026 period under its Art. 12); sales of mortgaged or pledged property and sales in enforcement; and a transferee when a going-concern transfer stops qualifying. It applies only where both parties are registered for VAT.

## Worked examples

### Example 1: quarterly filer, April to June 2026

A Belgrade design company files quarterly. In the April to June 2026 quarter it invoices domestic customers RSD 3,000,000 net at 20% and sells printed books for RSD 500,000 net at 10%. Accepted e-invoices from Serbian suppliers show RSD 350,000 of input VAT. They include a client dinner with RSD 12,000 of VAT, which is entertainment and fully blocked under Article 29. It also buys RSD 400,000 of software services from a German supplier that is not registered in Serbia. It is the tax debtor under Article 10(1)(3). It makes an internal invoice in SEF, charges 20% and deducts the same amount because the software is used for taxable sales. The return and payment are due by 15 July 2026, and the e-VAT records by 12 July 2026.

```oa-check
name: Example 1, quarterly PDV return Q2 2026 with reverse charge and blocked entertainment
inputs:
  sales_20: 3000000
  sales_10: 500000
  input_vat_invoices: 350000
  entertainment_vat: 12000
  foreign_services: 400000
steps:
  - output_20: sales_20 * 0.20
  - output_10: sales_10 * 0.10
  - reverse_charge_vat: foreign_services * 0.20
  - total_output: output_20 + output_10 + reverse_charge_vat
  - deductible_input: input_vat_invoices - entertainment_vat + reverse_charge_vat
  - vat_payable: total_output - deductible_input
expected:
  output_20: 600000
  output_10: 50000
  reverse_charge_vat: 80000
  total_output: 730000
  deductible_input: 418000
  vat_payable: 312000
```

### Example 2: exporter with a refund

A furniture maker in Niš files monthly and meets the Government's criteria for a taxpayer that mainly exports goods. In March 2026 it exports goods worth RSD 10,000,000, which are exempt with deduction under Article 24. It sells RSD 1,000,000 net domestically at 20%. Its input VAT on accepted e-invoices and on imports paid at customs is RSD 900,000. Input tax exceeds output tax, so it has a refund. It asks for a refund in the return rather than a credit. It files on time by 15 April 2026, so the Tax Administration must pay within 15 days of that deadline, by 30 April 2026 (Article 52(4)). The exports count in its total turnover for the RSD 50,000,000 monthly test.

```oa-check
name: Example 2, monthly return March 2026 with exports and a refund
inputs:
  exports: 10000000
  domestic_sales_20: 1000000
  input_vat: 900000
steps:
  - output_vat: domestic_sales_20 * 0.20
  - net_position: output_vat - input_vat
  - refund: max(input_vat - output_vat, 0)
  - turnover_for_tests: exports + domestic_sales_20
expected:
  output_vat: 200000
  net_position: -700000
  refund: 700000
  turnover_for_tests: 11000000
```

## Ask the client first

1. What was your total turnover in each of the last 12 months, and when did it first pass RSD 8,000,000? Are you registered for VAT, and since when?
2. Do you file monthly or quarterly, and when did you register? New VAT payers file monthly for the year they start and the next calendar year.
3. What do you sell, and at which rate? Do you make any exempt supplies under Article 25, such as financial services, residential rent or used buildings?
4. Do you buy services or goods from foreign suppliers that are not registered in Serbia? Do you buy construction work, scrap or buildings from other VAT payers?
5. Are all your supplier e-invoices accepted in SEF by the 10th? Are your EEO and EPP records filed by the 12th?
6. Do you mainly export goods? This changes the refund deadline from 45 to 15 days.

## Sources

| Source | URL | Read on |
|---|---|---|
| Zakon o porezu na dodatu vrednost, consolidated to 80/2026 (Ministry of Finance page), Arts. 10, 10a, 12, 23 to 30, 33, 34, 38, 38a, 42, 44, 47 to 53, and the start-date articles of 94/2024 (Art. 22), 109/2025 (Art. 12) and 80/2026 (Arts. 12 to 17) | https://www.mfin.gov.rs/propisi/zakon-o-porezu-na-dodatu-vrednost2 | 2026-10-23 |
| Consolidated VAT law, docx file linked from that page | https://www.mfin.gov.rs/upload/media/5MwIQ2_6aa12716d86e0.docx | 2026-10-23 |
| Zakon o elektronskom fakturisanju, consolidated to 80/2026, Arts. 3, 3a, 4, 4a, 4b, 18, 24 and the amending laws' start dates | https://www.mfin.gov.rs/propisi/zakon-o-elektronskom-fakturisanju-slubeni-glasnik-rs-br-442021-1292021-1382022-922023-92024-1092025-i-802026-nezvanino-preien-redakcije-slubenog-glasnika- | 2026-10-23 |
| Zakon o poreskom postupku i poreskoj administraciji, consolidated to 80/2026, Arts. 38, 75, 177, 178, 178a, 178b | https://www.mfin.gov.rs/propisi/zakon-o-poreskom-postupku-i-poreskoj-administraciji-0809 | 2026-10-23 |
| Poreska uprava, VAT pages and tax calendar notes (year-end notice, change of tax period) | https://www.purs.gov.rs/pravna-lica/pdv.html | 2026-10-23 |
| Zakon o izmenama i dopunama ZPDV, Sl. glasnik 80/2026, as adopted (Arts. 2, 4, 5, 7 to 9, 13 to 15, 17), and the bill with the table of amended provisions showing the pre-80/2026 wording of Arts. 33, 34, 38, 38a, 48, 50, 51 and 52 | https://www.parlament.gov.rs/upload/archive/files/lat/pdf/zakoni/14_saziv/2585-26%20-%20Lat..pdf ; https://www.parlament.gov.rs/upload/archive/files/lat/pdf/predlozi_zakona/14_saziv/2585-26%20-%20Lat..pdf | 2026-10-23 |
| Zakon o izmenama i dopunama ZPDV, Sl. glasnik 109/2025, as adopted (Arts. 1, 4, 10, 12) | https://www.parlament.gov.rs/upload/archive/files/lat/pdf/zakoni/14_saziv/2163-25-LAT..pdf | 2026-10-23 |
| Zakon o izmenama i dopunama ZPDV, Sl. glasnik 94/2024, as adopted (Arts. 14 to 18, 22) | https://www.parlament.gov.rs/upload/archive/files/lat/pdf/zakoni/14_saziv/2571-24%20-%20Lat..pdf | 2026-10-23 |
| efaktura.gov.rs, PPP PDV and PP PDV forms notice of 19 October 2026 | https://www.efaktura.gov.rs/vest/11281/obrasci-poreske-prijave-pdv-u-word-formatu.php | 2026-10-23 |
| efaktura.gov.rs, electronic recording of VAT (EEO) and input tax (EPP) | https://www.efaktura.gov.rs/tekst/4071/elektronsko-evidentiranje-obracuna-pdv-u-sef.php | 2026-10-23 |

Not yet confirmed: the PDV Rulebook (Pravilnik o PDV) text for the POPDV fields, which the Tax Administration page did not display. The current NBS reference rate is not stated; take it from nbs.rs on the day.

> Contributed by Ryan Duguid.