Serbia VAT rate
Standard rate of porez na dodatu vrednost (PDV) — Serbian value added tax — under Član 23 stav 1 of the Zakon o porezu na dodatu vrednost ('Službeni glasnik RS' br. 84/04 … 109/25). Administered by the Poreska uprava (Tax Administration) of the Ministarstvo finansija.
| Current value | 20 percent |
|---|---|
| In force from | 2012-10-01 |
| Official source | Zakon o porezu na dodatu vrednost, Član 23 stav 1 — 'Opšta stopa PDV za oporezivi promet dobara i usluga ili uvoz dobara iznosi 20%' (redakcijski prečišćen tekst, Pravno-informacioni sistem RS / Službeni glasnik: 84/2004, 86/2004-ispravka, 61/2005, 61/2007, 93/2012, 108/2013, 68/2014, 142/2014, 83/2015, 108/2016, 113/2017, 30/2018, 72/2019, 153/2020, 138/2022, 94/2024, 109/2025) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
20% general rate, unchanged since 1 October 2012, when Član 15 of the amending law 'Sl. glasnik RS' 93/2012 raised it from 18% to 20%. NOTE THE SPLIT COMMENCEMENT of that amending law: its Član 52 states the law applies from 1 January 2013 EXCEPT Član 15 (the rate), Član 26 stav 2 and Član 45, which applied from 1 October 2012 — so the rate date is 1 Oct 2012, not 1 Jan 2013. REDUCED RATE: Član 23 stav 2 sets a posebna (special/reduced) stopa of 10% on a closed statutory list — bread and bakery products, milk and dairy, flour, sugar, edible sunflower/maize/rapeseed/soya/olive oil, edible animal and vegetable fats, honey; fresh/chilled/frozen fruit, vegetables, meat and offal, fish, eggs; cereals, sunflower, soya, sugar beet, rapeseed; medicines (incl. veterinary); orthotic and prosthetic devices and surgically implanted medical devices; dialysis materials; fertilisers, plant-protection products, seed and planting material, animal feed and live animals; textbooks and teaching aids; daily newspapers; monographic and serial publications; firewood incl. briquettes and pellets; accommodation services in tourism-registered facilities; admission tickets to cinema/theatre/fairs/circuses/amusement parks/concerts/exhibitions/sports events/museums/galleries/botanical gardens/zoos; natural gas; thermal energy for heating; transfer of the right to dispose of residential buildings and economically divisible units in them; services preceding drinking-water supply and drinking water itself (except bottled); treatment and drainage of storm and waste water; municipal waste management; cleaning of public-purpose surfaces; maintenance of public green areas and riverbanks; passenger transport with accompanying luggage; cemetery management and funeral services. The reduced rate itself rose from 8% to 10% with effect from 1 January 2014 ('Sl. glasnik RS' 108/2013, Član 3). Serbia is NOT in the EU, so the EU VAT Directive and VIES do not apply — Serbian PDV is purely domestic law. The 109/2025 amendment (Sl. glasnik 4 Dec 2025) does NOT touch the rates: the Poreska uprava consolidation is captioned 'u primeni od 01.04.2026, osim čl. 14 (od 01.01.2026) i čl. 50 (od 01.01.2027)'. Poreska uprava consolidated PDF: https://www.purs.gov.rs/pravna-lica/pregled-propisa/zakoni/202/zakon-o-porezu-na-dodatu-vrednost.html
Get it programmatically
curl https://euroref.dev/v1/rs/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/rs/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/rs/vatOther Serbia series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates