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Ministry of Finance opinion: a paušalac whose flat-rate status ends on 31 Dec 2026 must register a personal salary for 2027 by 15 January 2027 at the latest.
From January 2027, SEF (Serbia’s e-invoicing system) compiles the preliminary VAT return (PPP PDV). What is filled in automatically, what you enter yourself and how to prepare.
Since 2013, in Serbia there is a possibility of contracting VAT calculation for the transfer of construction objects. Although the law has not changed, numerous opinions of the Ministry of Finance still point to dilemmas in practice.
In the Technical Instruction there is a note according to which in the absence of the original fiscal account, if the turnover occurred before the introduction of the EFU (electronic fiscal device), the reference number may refer to the account number under which the turnover was accounted for, for example BI: 121 (BI is the fiscal clipping number).
Payments by the owners of special parts of the building in the name of a share in the costs of maintaining the common parts of the building and managing the building are not considered income earned on the market and the housing community is not subject to income tax on this basis.
Given that any sale of goods to natural persons is considered retail turnover within the meaning of the fiscal regulation, the payer is obliged to record the turnover of the fixed asset through an electronic fiscal device.
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