Our company formation agents in Serbia can offer assistance and complete information for foreigners interested in the Serbian VAT for a company.
| Quick Facts | |
|---|---|
| We offer VAT registration services | Yes |
Standard rate | 20% |
Lower rates | 10% |
| Who needs VAT registration | Companies with activities in Serbia |
| Time frame for registration | Around 30 days |
| VAT for real estate transactions | – 10% on purchase of residential properties, – 20% on garages and commercial properties |
| Exemptions available | No VAT for: – trading shares and different securities, – insurance, – apartment lease |
| Period for filing | Monthly or quarterly |
| VAT returns support | Yes |
| VAT refund | To: – foreign taxpayers, – humanitarian organizations, – religious communities |
| Local tax agent required | Recommended for non-Serbian companies |
| Who collects the VAT | Serbian Tax Administration |
| Documents for VAT registration | – Articles of Association, – Certificate of Registration, – other standard forms |
| VAT number format | 9 digits |
| VAT de-registration situations | In case the company ceases the activities or relocates |
Table of Contents
Who needs to register for VAT in Serbia in 2026?
All companies with an annual turnover of more than RSD 8 million or approximately EUR 68,000.
Is voluntary VAT registration possible in Serbia?
Yes, if businesses do not register RSD 8 million per year as annual turnover.
What are the VAT registration requirements for foreign companies in Serbia in 2026?
- foreign companies should appoint a tax agent to deal with the VAT registration in Serbia,
- the VAT registration in Serbia is done with the Serbian tax authorities,
- the Certificate of Incorporation and Certificate of Good Standing are required for VAT registration in Serbia.
NOTE! Once the documents are accepted, the local authorities will issue a tax ID for the company you own/control in Serbia.
Here is an infographic about the VAT registration in Serbia:
How do I register for VAT as a local business owner in 2026?
- present the Certificate of Incorporation,
- must obtain the Qualified Electronic Certificate (QES) to access the official portal,
- proof of business address is also solicited,
- must present proof of an existing bank account in Serbia,
- must have a digital signature approved by a licensed agency/authority in Serbia.
NOTE!VAT registration for local entrepreneurs is possible online via ePorezi Portal or in person. In both cases, it is recommended to ask for professional services and skip the possible errors that might arise during the registration process.
What happens after submitting the documents for VAT registration in Serbia?
The Tax Administration of Serbia will do some rigorous checks and then issue the VAT ID for your company.
Are there any post-VAT registration steps to consider in Serbia?
Yes. It is essential to register your business with the Electronic Invoices System if you have B2B transactions in Serbia.
You might want to watch the following video presentation on this topic:
How do I check if a company is registered to pay taxes in Serbia?
Those interested in checking a company’s registration for paying taxes, including VAT, can do so by accessing the database of the Serbian Tax Authority.
What are the obligations for a VAT-registered company in Serbia?
- must maintain electronic records,
- VAT returns monthly or quarterly,
- submit VAT records, etc.
NOTE! Companies in Serbia that do not respect the VAT deadlines for payment can be fined up to RSD 2 million.
What are the VAT rates in Serbia in 2026?
- 20% standard VAT rate for most goods & services in Serbia,
- 10% reduced VAT rate for basic food, utilities, accommodation, medicines, etc.
- 0% VAT for international air transport and exports of Serbia.
What is the VAT for the real estate sector in Serbia in 2026?
The VAT imposed on the first transfer of the right of use of a real estate property in Serbia is set at 8%. As for the new buildings in Serbia, their prices will include a VAT of 20%. Besides that, the property tax in Serbia is set at a rate of 0.4% of the market value, and it is imposed once per year for companies that own properties in this country.
Is there a VAT for digital products and services in Serbia?
Yes, the digital tax policies apply to site hosting services, internet providers, cloud-based software services, streaming music, and audio-visual products like e-books, movies, images, etc.
What is the VAT rule of reciprocity?
Serbia can grant a VAT refund for citizens or companies from countries where the same rule applies. Serbia signed a series of VAT reciprocity agreements with countries like Montenegro, Slovenia, Germany, Austria, the Netherlands, Norway, Slovakia, Romania, Turkey, Switzerland, Croatia, Belgium, the UK, and Macedonia.
Are there any VAT exemptions in Serbia?
For:
- charities,
- educational services,
- culture & entertainment, etc.
Ready to register for VAT in Serbia in 2026? Feel free to contact our specialists in company formation in Serbia and find out all the procedures involved.