Serbia VAT Rates 2026
Serbia (Србија / Srbija) levies Value Added Tax as PDV (Porez na dodatu vrednost). The standard rate is 20%, applied to most goods and services. Reduced rates of 10% apply to basic foodstuffs, medicines, daily newspapers, utilities, hotel accommodation, first transfer of residential property.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 20% | Most goods and services |
| Reduced | 10% | Basic foodstuffs, medicines, daily newspapers, utilities, hotel accommodation, first transfer of residential property |
| Zero-rated | 0% | Exports, international transport |
Registration and filing
| Registration threshold | RSD 8,000,000Turnover in the preceding 12 months (~€68,000) |
| Tax authority | Poreska uprava (Serbian Tax Administration) |
| Filing frequency | Monthly returns; quarterly below RSD 50 million turnover |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/RS endpoint to get Serbia data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/RS
# No authentication required for rate lookups
# Response:
# { "country_code": "RS", "tax_type": "vat",
# "standard_rate": 20, "reduced_rates": [10],
# "currency": "RSD", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Serbia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/RS').then(r => r.json());
// → { standard_rate: 20, reduced_rates: [10],
// currency: 'RSD' }
applyRate(rates.standard_rate);About Serbia VAT
Serbia pairs a 20% standard rate with one of the region's most advanced compliance stacks: the SEF e-invoicing platform has been mandatory for all B2B transactions since 2023, and electronic VAT recording (eEvidencija) extends it further. The 10% reduced rate covers an unusually broad basket including the first sale of new apartments. As an EU candidate, Serbia continues aligning its PDV law with the VAT Directive.
VAT in Serbia is administered by the Poreska uprava (Serbian Tax Administration).
Sources: PwC Worldwide Tax Summaries · Poreska uprava (accessed Jun 2026)
Rate history
- 2012Standard rate raised from 18% to 20%
Frequently asked questions
What is the VAT rate in Serbia in 2026?
20% standard and 10% reduced (basic food, medicines, utilities, accommodation, first supply of residential property).
Is e-invoicing mandatory in Serbia?
Yes — all B2B and B2G invoices must flow through the state SEF platform, mandatory since January 2023.
Related concepts and guides: