small business

Serbia Plans Expanded Digital VAT Controls and Reporting Rules From 2027

Serbia is preparing a major update to its value-added tax system that would strengthen links between electronic invoicing, tax registration and corporate reporting from 1 January 2027. The proposed amendments would keep the existing RSD 8 million VAT registration threshold and most current exemptions unchanged, while introducing stricter reporting deadlines, automated tax procedures and a broader digital record trail for companies, entrepreneurs and agricultural producers. The reform is not focused on changing VAT rates. Instead, it would increase the role…