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

Canonical: https://trykintsugi.com/sales-tax-guides/europe/serbia
Published: September 22, 2026

Serbia's standard VAT (PDV) is 20%, with a reduced 10% band. This guide covers registration, taxable scope, and filing obligations.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## Key Takeaways

Serbia applies a standard VAT (PDV) rate of 20% to most goods and services, including SaaS and digital products, with a 10% reduced rate for basic food, newspapers, medicines, and public transport. As a non-EU country, the EU's EUR 10,000 threshold does not apply — a business registers once total turnover exceeds RSD 8 million over the previous 12 months, and a non-resident (including foreign suppliers of electronic services) must appoint a Serbian tax proxy to register. Securities trading, insurance, and financial services are exempt without input-VAT deduction; exports are zero-rated with the right of deduction.

## Taxability Snapshot

## Sales Tax Rates

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:

| Rate | Applies to |
| --- | --- |
| 20% (standard) | most goods and services, SaaS, and digital services |
| 10% (reduced) | basic food, daily newspapers, medicines, public transport, utilities, hotel accommodation |
| 0% (zero) | exports, with the right of deduction |

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].

#### Registration & nexus threshold

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.

#### Filing frequency & deadlines

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].

#### Exemptions

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].

#### Penalties

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].

#### Sources

- [1] [Serbia Tax Administration — Law on Value Added Tax (20% standard, 10% reduced; RSD 8 million threshold)](https://purs.gov.rs/upload/media/2025/11/28/760480/Law_on_value_added_tax_-_Zakon_o_porezu_na_dodatu_vrednost.pdf)

- [2] [Serbia Tax Administration — VAT for non-residents](https://purs.gov.rs/en/Non-residents/Vat.html)

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

#### Frequently asked questions

### What is the VAT rate in Serbia in 2026?

Serbia's standard VAT rate is 20%. A 10% reduced rate applies to items such as basic food, medicines, public transport, utilities, and hotel accommodation.

### Do foreign digital businesses need to register for VAT in Serbia?

Yes. Foreign providers making taxable supplies must register and appoint a fiscal representative regardless of turnover, or the Serbian recipient accounts for VAT under reverse charge.

### Is SaaS taxable in Serbia?

Yes. SaaS and other electronically supplied services are taxed at the 20% standard rate.

### What is the VAT registration threshold in Serbia?

RSD 8,000,000 (about EUR 68,000) over the previous 12 months for established businesses. Foreign sellers have no threshold and register from the first supply.

### How often are Serbia VAT returns filed?

Monthly, or quarterly where annual turnover is below RSD 50,000,000; new businesses file monthly. The return and payment are due within 15 days of period end.

### What are the penalties for late VAT in Serbia?

Failure to register can draw a 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 period apply.