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 2023
- 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
- 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.
Serbia Tax Sources & Citations
- EN: Serbia Value Added Tax
- RU: НДС
- CN: 增值税
- Serbia Poreska Uprava Republike Srbije (1)
- Ernst & Young global VAT tax study, Serbia (updated 2023)
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