Serbia VAT registration threshold

What this value means

PERIOD BASIS: Rolling preceding 12 months ('u prethodnih 12 meseci') — not calendar year. Registration application (evidenciona prijava) due within five days of the day the RSD 8,000,000 total turnover is exceeded (čl. 38 st. 1). A person starting activity registers if it estimates turnover above RSD 8,000,000 for the next 12 months (čl. 33 st. 1, forward limb). SECOND LIMB: Forward limb for new businesses (čl. 33 st. 1): a person commencing activity is a mali obveznik only if it estimates turnover in the next 12 months will not exceed RSD 8,000,000 — i.e. an expected-turnover test applies from day one NON-ESTABLISHED SUPPLIERS: Nil threshold. Čl. 10a st. 1: a foreign person (strano lice) making supplies in Serbia on which VAT is chargeable must appoint a tax representative (poreski punomoćnik) and register for VAT 'nezavisno od iznosa tog prometa u prethodnih 12 meseci' (irrespective of the amount of that turnover in the previous 12 months). Exception (st. 2): no obligation where supplies are made exclusively to VAT payers or persons under čl. 9 st. 1 (reverse charge applies), for goods under customs warehousing, or for bus passenger transport taxed on the average-fare basis. Serbia is not an EU Member State, so Directive (EU) 2020/285's SME scheme does not apply. IMPORTED DIGITAL SERVICES: No separate simplified regime and no threshold: foreign suppliers of electronically supplied services to Serbian non-taxable persons must appoint a poreski punomoćnik and register from the first sale (čl. 10a; the čl. 10a st. 2 exception covers only supplies exclusively to VAT payers/reverse-charge persons, customs-warehoused goods and average-fare bus transport — it does NOT cover B2C electronic services). The obligation bit for foreign digital suppliers from 1 April 2017, when the amended place-of-supply rules of the 108/2016 amendments took effect. Traps: (1) the threshold has been RSD 8,000,000 unchanged since 1 January 2013 — with dinar inflation it is now very low (~EUR 68k), so engines applying EU-style thresholds over-exempt; (2) voluntary registration lock-in: a mali obveznik opting in is bound for at least two years (čl. 33 st. 4) before it may request cessation; (3) deregistration on request only where 12-month turnover has NOT exceeded RSD 8,000,000 (čl. 38a st. 1) — same figure, no separate deregistration threshold; (4) 'ukupan promet' for the limit is defined by čl. 33 st. 6 by reference to čl. 28 st. 1 tač. 1)-2) and excludes sales of equipment/facilities used for the activity; (5) failure to file in time: the tax authority registers the person ex officio, and input-VAT deduction runs only from the day the evidenciona prijava is filed (čl. 38 st. 2-3); (6) the consolidated text used is the Paragraf commercial consolidation — the operative amendment and its date were cross-checked against the official amending law on the National Assembly site; the official register is pravno-informacioni-sistem.rs. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://euroref.dev/v1/rs/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/rs/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/rs/vat-registration-threshold

Other Serbia series: NBS key policy rate (referentna kamatna stopa) · PDV standard rate (opšta stopa poreza na dodatu vrednost) · minimum wage · Public holidays (državni i verski praznici) · CPI inflation (year-on-year) · Porez na dobit pravnih lica (corporate income tax) standard rate · Personal income tax on salary (porez na zarade)