The Ministry of Finance in April 2021 adopted a “Rulebook” (as tax legislative measures are referred to in Serbia) regarding measures concerning the value added tax (VAT).
The measures have an effective date of 1 July 2021.
Administratively, the Rulebook reorganizes and unifies the VAT rules that are currently regulated under 27 standalone VAT Rulebooks into one Rulebook. It also includes clarifications and amendments to the VAT rules.
Source KPMG
See also Single Rulebook on VAT
Latest Posts in "Serbia"
- Webinar Recording Released: Electronic VAT Registration in the E-Invoice System, November 13, 2025
- Webinar: Electronic VAT Recording in the E-Invoice System – November 13, 2025
- Briefing document & Podcast: Serbia – E-Invoicing, E-Reporting, E-Transport
- Serbia Delays SEF B2B E-Invoicing Reforms and Stricter VAT Rules Until End of 2026
- Serbia Launches SEF e-Invoicing Version 3.14.0 With Optional Recipient Notification Feature
