Serbia has postponed pre-filled VAT returns to January 2027 (monthly filers: January period; quarterly filers: Q1 2027). Parliament approved comprehensive VAT Law amendments on December 3, 2025 (Official Gazette December 4), effective primarily April 1, 2026, introducing mandatory SEF platform usage for all internal invoices (self-billing, adjustments, advances).

From January 1, 2027, historical VAT errors, under-declared output VAT and over-claimed input VAT, can be corrected directly in current returns without amended filings. New rules designate recipients as VAT debtors for incorrect internal invoices and investment gold transactions, establish utility tax points at billing period-end (12-month maximum), mandate credit notes for base reductions with strict pre-filing documentation deadlines (10th of following month), impose a five-year input VAT deduction limit, and detail input VAT adjustment protocols for base fluctuations and cancellations.