Serbia VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Germany. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Tax Administration of Serbia (TAS)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Пореска управа (PU)
Standard rate	20%
Reduced rates	10%
Registration threshold	RSD 8 million
Filing frequency	Monthly or quarterly
E-invoicing / digital reporting	B2G and domestic B2B electronic invoicing through SEF is established, while B2C transactions generally remain outside the core scope.
Typical registration lead time	2-6 weeks