RS Value-added tax (VAT) Rates Serbia — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
20% 10%, 0% Dinar (RSD)

Serbia's general VAT rate is 20%, with other rates including 10% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Poreska Uprava Republike Srbije in Belgrade.

Serbia has a 10% reduced VAT rate on basic foodstuffs; gas; tourism accommodation; live and cultural events
The Seychelles' 15% VAT applies to businesses with a turnover above SR 5 million.

Serbia is a member of the Central European Free Trade Agreement (CEFTA) Member State trading bloc, which may affect international VAT collection and regulations.

Serbia's consumption tax is called the Value-added tax (VAT), locally known as Porez na dodatu vrednost (PDV), which was introduced in January 2005.


Serbia VAT rates for 2017

Standard
20%
Reduced
10%
Other
Zero-rated and exempt

Serbia VAT number format

Businesses in Serbia that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Poreska Uprava Republike Srbije, and will follow a certain format. The VAT number format is 123456789 (9 digits).


Serbia VAT return periods

Businesses in Serbia that are required to collect tax from consumers must file regular tax returns with the Poreska Uprava Republike Srbije in Belgrade. Serbia's VAT return periods are:

Monthly or quarterly

Registration thresholds:

Supply of domestic goods
Annual turnover of RSD8 million; voluntary registration for turnover below RSD8 million
Exporters and importers
Same as for domestic supply

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Serbia, taxation of a non-established business is: Only if non-established businesses do not perform any supply of goods or services in Serbia, except for international transportation services


Serbia VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Serbia VAT refund program, more info can be obtained from the Poreska Uprava Republike Srbije.


RS Value-added tax (VAT) Rates Serbia Tax Sources & Citations

  • EN: Serbia Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Serbia's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Serbia tax information on this page is incorrect or out of date.
Citations:
  1. Serbia Poreska Uprava Republike Srbije (accessed 2017)
  2. Ernst & Young global VAT tax study, Serbia (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/rs-serbia