August 2026.

Amendments to the VAT Rulebook and the Rulebook on Electronic Invoicing

The Rulebook on Amendments to the Rulebook on Value Added Tax was published in the “Official Gazette of the RS”, No. 71/2026, introducing significant changes in the area of VAT reporting and the keeping of VAT records.

The most significant amendments relate to the introduction of a new VAT return form, which provides for an expanded scope of data to be disclosed in the tax return. At the same time, new appendices have been prescribed as an integral part of the tax return, as well as amended forms used for exercising the right to VAT refund and reimbursement.

Read more in the brochure.

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Forvis Mazars Tax Newsletter - August 2026