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    • Serbia

    Country Serbia
    Currency RSD
    EU Member State No
    Standard VAT/GST rate 20%
    Reduced VAT/GST rate 10% / 0%
    VAT registration limit for established businesses Yes
    VAT registration limit for non-established businesses No
    VAT return filing periods Monthly
    Annual VAT returns N/A
    Additional reporting requirements Yes
    VAT recovery by non-established non-EU businesses Only if non-established businesses do not perform any supply of goods or services in Serbia, except for international transportation services.
    Reverse Charge Yes
    Fiscal representative required for non-EU businesses Yes
    Statute of limitations The statute of limitations period for assessment of tax liabilities is five years from the year in which tax should have been assessed. The statute of limitations for collection of tax liabilities is five years from the year in which tax was due for payment. This is with the exception of pension insurance contributions, which do not become statute barred.

    The statute of limitations commences from 1 January of the year following the year in which the tax return/liability was due.
    Essentia Global Services – European / International / Global vat tax compliance consultants and management agents.
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    We are specialists in global indirect tax management. We help businesses to manage their worldwide compliance with respect to VAT/GST and similar taxes, effectively and economically. Essentia Global Services – European / International / Global vat tax compliance consultants and management agents. Essentia also provides VAT Training Courses and an EU VAT Number Lookup Platform. VAT Global Management & International VAT Registration.