How to Register for VAT in Serbia (2025 Guide)

6 Nov 2025

Understanding the process of VAT registration in Serbia is crucial for both local and foreign businesses. If you own a small business or are a foreign investor in Serbia, you need to know about VAT registration.

Understanding when and how to register for VAT is important. This can greatly affect your taxes and how well your business runs.

This manual explains essential information regarding VAT in Serbia. It includes the VAT registration process, timelines, legal limits, and tips for compliance.

Voluntary and Mandatory VAT Registration

In Serbia, a taxpayer can register for VAT voluntarily or be required to do so by law. According to the VAT law Serbia, registration can occur:

Voluntarily, by filing a VAT registration form (EPPDV) before exceeding the revenue threshold
Mandatorily, once annual turnover exceeds 8,000,000 RSD

Voluntary registration is common among startups or businesses working with VAT-registered clients. It allows businesses to reclaim input VAT and appear more credible. Especially useful for those engaged in business activities involving B2B transactions or import/export operations.

Who Must Register?

Any legal or natural person with a turnover over 8 million RSD in the last 12 months must register. This includes:

Businesses providing goods or services in Serbia
Freelancers or consultants billing clients domestically

If you reach this threshold, you must have a VAT number in Serbia. You will use the Serbia VAT ID on all invoices and reports.

You must register whether you're a local company or a foreign entity operating in Serbia. Even if you don’t have a physical office in Serbia, your taxable presence could trigger a registration obligation.

Process of VAT Registration in Serbia

Voluntary Registration

Small businesses or farmers below the threshold can choose to register. They must:

File Form EPPDV via the Tax Administration portal
Choose a start date for VAT activity
Commit to a minimum of 2 years in the VAT system

Important: Businesses must follow all VAT rules during this time. This includes issuing tax invoices, filing monthly returns, and keeping records.

Mandatory Registration

If turnover exceeds 8 million RSD:

VAT registration must occur by the deadline for the periodic VAT return for the month the threshold was crossed
VAT obligation begins the next day after exceeding the limit — regardless of form submission

If you do not register on time, tax authorities still consider you a VAT payer. You must meet all obligations from the date you should have registered. You’ll also owe VAT from that date and may lose the right to deduct input tax on past expenses.

What does the EPPDV form represent?

The EPPDV is the official VAT registration form in Serbia. You must submit it online via the Tax Administration portal. For newly founded businesses, it's possible to submit this through the Business Registers Agency during company registration.

Required Information Includes:

Company name and registration number
Expected turnover
Start date of VAT activity
Tax representative if applicable

All legal entities must submit this form. For individuals offering regulated services in Serbia, it is crucial. The total amount of expected revenue should be realistic to avoid compliance risks.

Serbia VAT ID and Confirmation

Once registered, the tax authority issues a Serbia VAT ID, sent via the Tax Administration portal. This confirmation is clear. It means your VAT liability started earlier. This depends on your start date or when you crossed the threshold.

You can search or verify any Serbian VAT number using the country’s online database.

SEF Registration for VAT Taxpayers

Businesses starting VAT activities must also register in the SEF (System for Electronic Invoicing) platform. SEF is mandatory for all VAT payers in Serbia.

You must:

Register on SEF the same day you start VAT activity
Issue e-invoices to SEF users
Accept e-invoices from SEF-registered suppliers

Failure to register on time means:

You won’t be able to receive invoices from SEF users
You’ll face fines and compliance issues

Penalties for Non-Compliance

Failing to submit your VAT registration on time can result in serious fines:

Legal entities: 100,000–2,000,000 RSD
Entrepreneurs: 50,000–500,000 RSD
Responsible individuals: 10,000–100,000 RSD

You may also have to pay VAT for past periods. This could mean you lose the chance to claim input tax on earlier expenses. If you must issue invoices and file returns even without completing registration, you could face legal risks.

Common Mistakes to Avoid:

Waiting too long to apply after crossing the threshold
Not issuing e-invoices via SEF
Failing to update business information on time
Not checking the applicable tax rates on goods and services
Updating Your VAT Information

You must report any changes to your VAT registration details within 5 days. This includes changes to turnover estimates, representatives, or addresses. Use the same portal as initial registration.

To stay compliant, track your monthly tax deadlines and stay in touch with the Ministry of Finance for updates.

Benefits of Early VAT Registration

Many businesses opt to register for VAT before reaching the mandatory threshold. Advantages include:

Full access to VAT refunds on purchases
Enhanced trust with B2B clients
Simplified cross-border operations
Avoiding penalties and backdated obligations
Ease of doing business with large enterprises and government clients

Real-World Example

Let’s say an auto mechanic in Belgrade starts selling spare parts in addition to services. Although their 2022 revenue was below the threshold, demand increases rapidly, and by August 2023, they cross the 8M RSD mark. They must now register for VAT by September 15, 2023, and start charging VAT from August 18.

If they forget to register:

The Tax Authority will treat them as a VAT payer from August 18 anyway
They may lose the right to reclaim VAT on purchases before official registration
They risk significant penalties

Final Thoughts

Navigating VAT registration Serbia requirements can be complex — especially with legal deadlines and SEF obligations. But timely action protects your business from penalties and ensures tax compliance.

You can either join the VAT system voluntarily or the law can require you to do so. Understanding the VAT rules in Serbia is important. You should also be aware of your filing responsibilities.

If you need help with VAT registration, tax filings, or your SEF account, talk to a local tax advisor in Serbia. The process may be digital, but consequences for mistakes are profoundly real.

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