A foreign legal entity, state authority, territorial autonomy and local government body registered to pay taxes on consumption in the country where they have their seat.

Jan 1, 2025 · It may be possible for non-resident entities not registered for VAT in Serbia to reclaim the VAT incurred. The reimbursement of VAT is allowed in certain circumstances and …

Discover essential information about taxes in Serbia, including income tax, corporate taxes, VAT, and tax benefits for residents and expats.

Jul 15, 2025 · A foreign taxpayer that fails to register for VAT in Serbia may be subject to penalties for non-compliance. If a foreign supplier does not appoint a fiscal representative, …

Learn about VAT in Serbia, including tax rates, registration rules, filing deadlines, and how to recover VAT as a foreign or local business.

May 12, 2023 · Our company formation agents in Serbia can offer assistance and complete information for foreigners interested in the Serbian VAT for a foreign company. Also, the rules …

Dec 12, 2025 · This guide explains everything you need to know about VAT registration in Serbia for 2025: mandatory thresholds, voluntary registration benefits, the registration process, …

Mar 13, 2023 · The Republic of Serbia introduced VAT rules applicable to non-resident digital service providers in 2017 with amendments to the VAT Law. Non-resident companies …

A foreign entity carrying out no supplies in Serbia (except in case of transportation services and in case the recipient of goods/services-VAT taxpayer has the obligation to calculate VAT liability) …

Aug 1, 2025 · Foreign taxpayers who are not registered for VAT in Serbia, but are in their home country, are entitled to a refund of value added tax (VAT) in Serbia.