tax administration

Serbia Prepares Preliminary VAT Returns as SEF Tax Controls Expand in 2027

Serbia is preparing to expand the role of its electronic invoicing infrastructure by using data already collected through the SEF electronic-invoice system to generate preliminary VAT returns for businesses. Proposed amendments to the Law on Electronic Invoicing, currently before parliament, would introduce preliminary VAT returns based on information stored in SEF, while also expanding electronic records covering exports and certain purchases from agricultural producers. Most provisions are scheduled to apply from 1 January 2027, while additional customs and agricultural-purchase requirements…