Service
VAT Returns and Tax Advice in Serbia
For companies and entrepreneurs registered for VAT, and for flat-rate entrepreneurs approaching the mandatory VAT threshold.
We maintain POPDV records, prepare and file PP PDV returns, calculate corporate income tax and self-employment income tax, and track monthly advance payments. Before filing, we review invoices, SEF records and the basis for input VAT deduction.
Who it is for: For companies and entrepreneurs registered for VAT, and for flat-rate entrepreneurs approaching the mandatory VAT threshold.
What the service includes
- VAT calculation and preparation of the POPDV records and the PP PDV return, with electronic filing via the Tax Administration's ePorezi portal
- Review of input and output invoices and SEF e-invoices, with determination of the right to deduct input VAT
- Calculation of corporate income tax (15% rate) and tax on income from self-employment for entrepreneurs keeping books (10% rate)
- Determining and tracking monthly tax advance payments and preparing the annual tax return
- Assessment of mandatory VAT registration based on the 8 million RSD threshold over the previous 12 months
- Review of available statutory reliefs, deductions and tax regimes for the specific facts
- Tax-calendar records and notice of the calculated amount and payment date
How we handle it
- 1
Tax status review
We analyze your activity, turnover and tax regime and determine which obligations you have: VAT, corporate income tax or tax on income from self-employment.
- 2
Collecting and reviewing documentation
We gather input and output invoices, SEF e-invoices and other documents and post every record for the tax period.
- 3
Calculation and preparation of returns
We compile the POPDV records and the PP PDV return, calculate corporate income tax and advance payments, and determine the exact liability or the right to a refund.
- 4
Electronic filing
We file the agreed returns electronically and inform you of the amount and payment date. Filing depends on complete documents being supplied by the agreed cutoff.
- 5
Optimization and advice
We track changes in regulations and, through lawful reliefs and deductions, propose solutions that legally reduce your tax burden.
Frequently asked questions
You must enter the VAT system when your total turnover exceeds 8 million dinars in any period of 365 consecutive days, regardless of legal form. Voluntary registration before that threshold is also possible. We monitor your turnover and notify you in good time as the threshold approaches, so we decide together on the right moment and handle the registration.
The tax period is a calendar month or quarter, subject to the statutory conditions. The PP PDV return and VAT payment are generally due by the 15th of the following month. The filing scope and document cutoff are agreed before work starts.
Tax optimization means lawfully reducing your tax liability through the right choice of tax regime, using prescribed reliefs and correctly recognizing deductions and expenses. It is fully permitted and differs from tax evasion. We propose only solutions that comply with the regulations in force.
Companies pay corporate income tax at 15%, while entrepreneurs who keep books pay 10% tax on taxable self-employment income. Monthly advance payments may apply, and the final calculation is made in the annual tax return. Preparation and filing are included when stated in the quote.
Looking for a bookkeeping provider?
Send your legal form, headcount and approximate monthly document volume so we can review the required scope.