Serbia VAT (PDV) Guide for 2026: Rates, Registration & Compliance

Serbia applies a standard VAT (PDV) rate of 20% to most goods and services, including SaaS and digital products sold to consumers [2]. A reduced rate and zero-rating apply to specific categories:

Foreign providers making taxable supplies in Serbia must register and appoint a fiscal representative regardless of turnover; where no representative is appointed, the Serbian recipient accounts for VAT under reverse charge [2].

Serbia is outside the EU, so the EU One Stop Shop and the EUR 10,000 threshold do not apply. A business registers for VAT once total turnover exceeds RSD 8 million over the previous 12 months [1]. A non-resident, including a foreign supplier of electronic services to Serbian consumers, must appoint a Serbian tax proxy and register; if it does not register, the recipient of the supply is the tax debtor [1]. Registration steps are in the How to Register section.

The standard VAT period is the calendar month, or the calendar quarter where annual turnover is below RSD 50,000,000; new businesses file monthly. The return and payment are due within 15 days of the period end [2].

Exempt supplies without input-VAT deduction include trading in securities, insurance and reinsurance, the lease of apartments used for residential purposes, and financial services generally [2]. Exports are zero-rated with the right of deduction [2].

Failure to register can draw a misdemeanour fine of RSD 100,000 to RSD 2,000,000, and from January 2026 separate late-filing and late-payment penalties of up to RSD 10,000 per tax period can be imposed together [2][3].

• [1] Serbia Tax Administration — Law on Value Added Tax (20% standard, 10% reduced; RSD 8 million threshold)

• [2] Serbia Tax Administration — VAT for non-residents

Verified July 2026 against the Serbia Tax Administration and Law on VAT.