Guides an AI agent through preparing and filing a Serbian PDV (value added tax) return on the ePorezi portal, covering rate classification, reverse charge (interni obracun), e-Faktura compliance, input PDV recovery rules, and generation of the completed PPPDV form for monthly or quarterly filers.
Establish the client's PDV registration status, PIB, filing frequency, and e-Faktura setup. Determine whether the client is a mandatory registrant (turnover > RSD 8,000,000), a voluntary registrant, or approaching the threshold. Confirm whether monthly or quarterly filing applies (threshold: RSD 50,000,000 annual turnover) and verify SEF (Sistem elektronskih faktura) registration for B2B/B2G transactions.
Classify every transaction in the period by rate (20% standard, 10% reduced, 0% zero-rated, or exempt) and by direction (output PDV or input PDV). Identify any reverse-charge situations: services received from foreign suppliers (interni obracun under Article 10(1)(3)), domestic construction services between two PDV-registered parties, or supplies of waste and secondary raw materials.
Apply the Article 29 blocked-input rules and, where the client makes mixed taxable/exempt supplies, calculate the Article 30 pro-rata (srazmerni odbitak). Identify 50%-deductible entertainment costs (reprezentacija), verify that passenger vehicles are blocked (unless taxi, rental, or driving school), and check for agricultural flat-rate farmer purchases attracting the 8% PDV compensation in Field 105.
Populate the PPPDV (Poreska prijava poreza na dodatu vrednost) form on the ePorezi portal using the classified transaction data. Complete Sections I–VI: output PDV at 20% and 10% (Fields 001–005), reverse-charge output (Fields 006–010), total output (Field 011), input PDV breakdown (Fields 101–108), and the net payable/credit position (Fields 109–110). Report exempt and zero-rated supply bases in Fields 201–203.
Verify that all B2B invoices in the period were issued and received through the SEF portal in the mandatory XML format, and that all B2G invoices to public-sector buyers have been confirmed or have passed the 15-day deemed-acceptance window. For B2C transactions, confirm fiscal receipts with QR codes were issued via the ESIR or V-PFR fiscal device.
Submit the completed PPPDV electronically via the ePorezi portal and arrange payment of any PDV liability by the applicable deadline (15th of following month for monthly filers; 20th of following month for quarterly filers). Confirm that all supporting invoices, customs declarations, and SEF records are retained for the statutory 10-year period.
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