Monthly PDV returns, input VAT recovery, registration threshold monitoring. All deadlines tracked, all fines avoided.
Serbian tax authorities are strict about VAT compliance — mistakes are expensive.
Missing the 15th-of-month deadline triggers automatic fines and puts your company on the Tax Administration's radar for further inspection.
Claiming input VAT without proper documentation or on non-deductible items leads to reassessment, penalties and interest charges.
If your turnover passes 8M RSD and you haven't registered for VAT, you owe backdated VAT on all sales above the threshold.
From registration to monthly filing — we handle all VAT obligations.
PP PDV form prepared and submitted by the 15th of each month. All input and output VAT reconciled and verified.
We maximize your input VAT deductions by tracking every eligible purchase and ensuring proper documentation.
We track your turnover against the 8M RSD threshold and handle voluntary or mandatory VAT registration when the time comes.
Exports, imports, reverse charge on services — we handle all cross-border VAT rules including EU trade provisions.
Current VAT rates and registration thresholds in Serbia.
| Category | Rate | Applies to |
|---|---|---|
| Standard rate | 20% | Most goods and services |
| Reduced rate | 10% | Basic food, medicines, newspapers, hotels, public transport |
| Zero rate | 0% | Exports, international transport |
| Exempt | — | Financial services, insurance, education, healthcare |
| Registration threshold | 8M RSD | ~68,000 EUR annual turnover |
| Filing deadline | 15th | Of the month following the tax period |
The standard VAT rate is 20%. A reduced rate of 10% applies to basic food items, medicines, newspapers, hotel accommodation and some other categories.
VAT registration is mandatory when annual turnover exceeds 8,000,000 RSD (~68,000 EUR). Voluntary registration is possible below this threshold and can be beneficial for input VAT recovery.
Monthly VAT returns must be filed by the 15th of the following month. Quarterly filers have the same deadline after each quarter ends.
Yes. Input VAT on business purchases can be deducted from output VAT. We track and maximize your input VAT recovery each month to reduce your tax burden.
Fines range from 50,000 to 2,000,000 RSD. Late payment also triggers interest at the statutory rate. We ensure no deadline is ever missed.
Exports are zero-rated. Imports are subject to VAT at customs. Services to/from EU have reverse charge rules. We handle all cross-border VAT compliance.