serbia-vat

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Serbian value added tax (porez na dodatu vrednost, PDV) for 2026 under the Zakon o porezu na dodatu vrednost, consolidated to Law 80/2026. Covers who must register (the RSD 8,000,000 threshold in Article 38) and small taxpayers; the 20% general rate and the 10% special rate and what each covers; exemptions with and without input deduction; input tax and blocked items; monthly and quarterly tax periods and the 15-day return and payment deadline; the PPPDV return with its POPDV schedule; the SEF e-invoicing system and the e-VAT records (EEO and EPP) due by the 12th; reverse charge and the tax debtor rules; refunds; penalties under the ZPPPA; and which 80/2026 changes start in 2027. Trigger on: Serbia VAT, PDV Srbija, PPPDV, POPDV, SEF, e-faktura, Serbian reverse charge, Serbian VAT refund. Out of scope: corporate tax (rs-corporate-tax), income tax (serbia-income-tax), payroll (serbia-payroll), cross-border structuring (rs-cross-border).