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.

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