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They want to know the threshold. What they rarely ask about, and what tends to cause the most problems, is timing. VAT obligations in Serbia do not begin when you register for VAT. They begin the moment you cross the threshold, regardless of whether you have submitted any paperwork. According to the Serbian Tax Administration, failure to register for VAT on time is among the most frequently penalised compliance failures in regular tax audits of small and medium companies. The penalty starts at RSD 400,000. The lost input VAT adds further.<\/p>\r\n\r\n <p>Serbia's Law on Value Added Tax introduced VAT on 1 January 2005, broadly following the structure of the EU's Sixth VAT Directive. VAT registration in Serbia becomes mandatory once turnover exceeds RSD 8,000,000 (approximately EUR 68,000) over any 12-month period (Law on VAT, Official Gazette RS no. 84\/2004, as amended). That threshold looks clear enough. In practice, the rules around when it applies, how to calculate it correctly, what happens if you miss the deadline, and what foreign companies must do regardless of their turnover, are consistently misunderstood. This article covers all of these questions for 2026.<\/p>\r\n\r\n <div class=\"zl-stat\">\r\n <span class=\"zl-stat-num\">RSD 8,000,000<\/span>\r\n <span class=\"zl-stat-lbl\">mandatory VAT registration threshold in Serbia; applies on a rolling 12-month basis, not per calendar year; non-resident companies have no threshold and must register before their first taxable supply (Law on VAT, Official Gazette RS no. 84\/2004, as amended)<\/span>\r\n <\/div>\r\n\r\n <div class=\"zl-toc\">\r\n <p>Contents<\/p>\r\n <ol>\r\n <li><a href=\"#threshold\">What Is the VAT Registration Threshold in Serbia?<\/a><\/li>\r\n <li><a href=\"#non-residents\">Non-Resident Companies: No Threshold Applies<\/a><\/li>\r\n <li><a href=\"#fiscal-representative\">What Does a Fiscal Representative Do, and When Is One Required?<\/a><\/li>\r\n <li><a href=\"#voluntary\">Voluntary VAT Registration: Why Some Businesses Register Before the Threshold<\/a><\/li>\r\n <li><a href=\"#comparison\">Mandatory vs Voluntary VAT Registration: Key Differences at a Glance<\/a><\/li>\r\n <li><a href=\"#how-to-register\">How to Register for VAT in Serbia: Step by Step<\/a><\/li>\r\n <li><a href=\"#2026-changes\">What Changes for VAT Payers in 2026<\/a><\/li>\r\n <li><a href=\"#rates\">VAT Rates in Serbia: Standard, Reduced, and Zero<\/a><\/li>\r\n <li><a href=\"#filing\">Filing VAT Returns: Monthly or Quarterly?<\/a><\/li>\r\n <li><a href=\"#practical-example\">Practical Example: When Does VAT Registration Become Mandatory?<\/a><\/li>\r\n <li><a href=\"#faq\">Frequently Asked Questions about VAT Registration in Serbia<\/a><\/li>\r\n <\/ol>\r\n <\/div>\r\n\r\n <h2 id=\"threshold\">What Is the VAT Registration Threshold in Serbia?<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> The mandatory VAT registration threshold in Serbia is RSD 8,000,000 over any rolling 12-month period. It is not a calendar-year threshold. The moment cumulative taxable turnover in any 12 consecutive months exceeds RSD 8,000,000, registration becomes obligatory. Businesses must register by the deadline for filing the VAT return for the period in which they crossed the threshold. Failing to register on time means VAT is owed from the date of crossing, not from the date of registration.<\/div>\r\n\r\n <p>The RSD 8,000,000 figure is the one most businesses know. What matters equally is how it is calculated, because it applies on a rolling basis, not annually.<\/p>\r\n\r\n <p>The threshold is reached when total taxable supplies in the previous 12 calendar months exceed RSD 8,000,000. Those 12 months are not January to December. They are any 12 consecutive months. A company that starts operating in August must monitor its cumulative turnover from that point forward. If August-to-July turnover crosses the threshold, the obligation to register arises, regardless of what the calendar year looks like.<\/p>\r\n\r\n <p>For the purpose of calculating whether the threshold has been crossed, taxable supplies include all supplies subject to VAT at the standard or reduced rate, as well as zero-rated supplies. They exclude exempt supplies without the right to deduct input VAT, such as financial services and residential property rental, and the value of equipment and premises purchased for business use.<\/p>\r\n\r\n <p>A taxpayer who has achieved total turnover exceeding RSD 8,000,000 in the previous 12 months is required to submit a registration application (evidenciona prijava) to the tax authority within five days from the date on which that turnover was achieved.<\/p>\r\n\r\n <p>If a taxpayer covered by the preceding paragraph has not submitted the registration application within that deadline, the application may be submitted after the deadline has passed, or the tax authority will file it on its own motion.<\/p>\r\n\r\n <p>One practical consequence of missing the deadline: the company loses the right to recover input VAT on purchases made during the period between crossing the threshold and actual registration. That amount can be significant for businesses making substantial purchases.<\/p>\r\n\r\n <p>Think of the threshold the way you would think of a speed limit on a motorway: crossing it creates the legal consequence immediately, not when the camera photo arrives in the post. VAT obligations arise the moment turnover crosses RSD 8,000,000. The registration paperwork is the photo in the post. The threshold triggers automatically. Missing the paperwork does not pause the obligation. It just adds penalties and lost input VAT on top of the tax already owed.<\/p>\r\n\r\n <h2 id=\"non-residents\">Non-Resident Companies: No Threshold Applies<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> Foreign companies making taxable supplies of goods or services in Serbia must register for VAT before commencing those activities, regardless of their turnover. There is no threshold for non-residents. The registration rules differ depending on whether the foreign company supplies only VAT-registered Serbian businesses (B2B) or also non-registered persons and consumers (B2C), and whether it sells physical goods, services, or digital services.<\/div>\r\n\r\n <p>This is the rule that most frequently catches foreign businesses off guard. Resident companies have a threshold. Non-resident companies do not.<\/p>\r\n\r\n <p>A foreign company that makes taxable supplies of goods or services to recipients in Serbia must register for VAT before starting those activities, regardless of the volume of sales. The one significant exception is where the foreign company supplies exclusively to VAT-registered Serbian businesses (B2B only), in which case the Serbian recipient is liable for the VAT as the reverse charge mechanism applies. In that case, the foreign company has no obligation to register for VAT and does not need to appoint a fiscal representative.<\/p>\r\n\r\n <p>Where the foreign company supplies to non-registered persons, or to any mix of registered and non-registered recipients, the obligation to register arises before supplies begin. The distinction between B2B-only and mixed supply is commercially significant and worth confirming before entering the Serbian market.<\/p>\r\n\r\n <h3>Non-resident providers of digital services<\/h3>\r\n\r\n <p>Foreign companies providing electronically supplied services, such as software subscriptions, streaming content, digital downloads, cloud-based services, and online platforms, directly to Serbian consumers (non-business recipients) must register for VAT in Serbia. This applies from the first supply, with no threshold. The category covers a broad range of digital products and has been applied expansively by the Serbian Tax Administration in recent years.<\/p>\r\n\r\n <p>If your foreign company is selling anything in Serbia to anyone other than registered VAT payers, you likely need to register for VAT before the first invoice. The threshold that protects Serbian resident companies from early registration does not apply to you.<\/p>\r\n\r\n <h2 id=\"fiscal-representative\">What Does a Fiscal Representative Do, and When Is One Required?<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> A fiscal representative is a Serbian-resident entity appointed by a foreign company to handle VAT obligations on its behalf: registering for VAT, calculating and paying VAT, submitting returns, and maintaining records. Appointing a fiscal representative is not always legally mandatory for non-resident businesses, but is practically necessary when supplying non-VAT-registered Serbian customers. If no fiscal representative is appointed and the reverse charge does not apply, the Serbian recipient bears the VAT obligation.<\/div>\r\n\r\n <p>A fiscal representative (poreski punomo\u0107nik) is defined precisely by Serbian VAT law. A fiscal representative may be an individual (including an entrepreneur) or a legal entity that meets all of the following statutory conditions: (i) it has its residence or registered seat in Serbia; (ii) it has been a registered VAT payer for at least 12 months prior to submitting the application for approval of the fiscal representative arrangement; (iii) it has no outstanding, unpaid public revenue obligations arising from its business activities as determined by the Tax Administration on the date of the application; and (iv) the competent tax authority has approved the fiscal representative arrangement by decision, on the basis of a duly submitted application accompanied by the prescribed documentation.<\/p>\r\n\r\n <p>Once approved, the fiscal representative registers for VAT on behalf of the foreign company, submits VAT returns, pays VAT liabilities to the Tax Administration, and maintains the required records. It also becomes jointly liable for the foreign company's VAT obligations.<\/p>\r\n\r\n <p>When is a fiscal representative legally required? The Serbian VAT law does not impose an absolute obligation for all foreign companies to appoint a fiscal representative. The obligation becomes practically unavoidable where a foreign company makes supplies to Serbian customers who are not themselves VAT registered, because in that scenario the reverse charge does not apply, and the foreign company must account for VAT directly. Without a fiscal representative, that becomes operationally impossible.<\/p>\r\n\r\n <p>Where a foreign company supplies exclusively to VAT-registered Serbian businesses, the reverse charge mechanism applies, the Serbian buyer accounts for VAT, and the foreign company can operate without a fiscal representative. It must still be aware that if it ever makes a supply to a non-registered recipient, even a single one, the position changes.<\/p>\r\n\r\n <h2 id=\"voluntary\">Voluntary VAT Registration: Why Some Businesses Register Before the Threshold<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> Businesses below the RSD 8,000,000 threshold can register for VAT voluntarily by submitting the EPPDV form. Once registered voluntarily, they cannot deregister for two years. The main reasons to register early are: recovering input VAT on significant purchases, credibility with B2B clients who prefer VAT-registered suppliers, and simplifying cross-border transactions. The main cost is two years of compliance obligations including monthly or quarterly returns, e-invoicing through SEF, and invoice-formatting requirements.<\/div>\r\n\r\n <p>Voluntary VAT registration is more common than many new entrants expect. The reason is usually input VAT.<\/p>\r\n\r\n <p>Consider a software development firm incorporated in Belgrade in January 2026. Its first-year revenue projections are RSD 5 million, well below the mandatory threshold. But it is purchasing equipment, software licenses, and office space, all of which carry 20% VAT. Without VAT registration, none of that input VAT is recoverable. Registration would allow full recovery of input tax and immediate improvement in cash flow. For a company spending RSD 3 million on setup costs, the recoverable VAT at 20% is RSD 600,000. That is a material figure.<\/p>\r\n\r\n <p>Voluntary registration is also commercially significant for B2B operations. Many corporate clients, particularly larger Serbian companies and multinationals, prefer suppliers who are VAT registered. Being unregistered can raise questions about a company's scale and permanence, even where the threshold has not been reached.<\/p>\r\n\r\n <p>The procedure for voluntary registration is the same as for mandatory registration: the company submits the EPPDV form electronically through the ePorezi portal. The registration is effective from the date chosen by the company. From that date, all VAT obligations apply in full. The two-year lock-in begins from registration date. Early deregistration is not permitted.<\/p>\r\n\r\n <h2 id=\"comparison\">Mandatory vs Voluntary VAT Registration: Key Differences at a Glance<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> Mandatory registration is triggered automatically once turnover exceeds RSD 8,000,000 in any 12-month period. Voluntary registration is available to any business below that threshold. Both paths follow the same EPPDV registration procedure and result in the same ongoing compliance obligations. The key differences are in the trigger, the start date, and the fact that voluntary registration is subject to a two-year minimum commitment.<\/div>\r\n\r\n <table class=\"zl-table\">\r\n <thead>\r\n <tr>\r\n <th><\/th>\r\n <th>Mandatory Registration<\/th>\r\n <th>Voluntary Registration<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr>\r\n <td><strong>Trigger<\/strong><\/td>\r\n <td>Turnover exceeds RSD 8,000,000 in any 12 months<\/td>\r\n <td>Taxpayer's choice, below the threshold<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Non-residents<\/strong><\/td>\r\n <td>Required before first taxable supply (no threshold)<\/td>\r\n <td>Not applicable<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Registration deadline<\/strong><\/td>\r\n <td>By VAT return deadline for the period of crossing<\/td>\r\n <td>Before chosen start date<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Start date<\/strong><\/td>\r\n <td>Day after threshold is crossed<\/td>\r\n <td>Date chosen by company<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Minimum commitment<\/strong><\/td>\r\n <td>Ongoing<\/td>\r\n <td>2 years (cannot deregister earlier)<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Compliance obligations<\/strong><\/td>\r\n <td>Monthly or quarterly returns, SEF, POPDV<\/td>\r\n <td>Identical to mandatory<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Input VAT recovery<\/strong><\/td>\r\n <td>Yes<\/td>\r\n <td>Yes, from registration date<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <h2 id=\"how-to-register\">How to Register for VAT in Serbia: Step by Step<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> VAT registration in Serbia is done electronically through the ePorezi portal by submitting the EPPDV form. The Tax Administration reviews the application and issues a VAT identification number. On the same day as VAT registration, the company must also register as a user of the Electronic Invoice System (SEF), as VAT payers are legally required to use SEF for B2B invoicing. Registration is typically completed within a few business days.<\/div>\r\n\r\n <h3>Step 1: Prepare supporting documentation<\/h3>\r\n\r\n <p>Before submitting the EPPDV form, gather the certificate of incorporation from APR, the company's PIB (tax identification number), proof of the registered address, and the authorisation documents if a fiscal representative is submitting on behalf of a foreign company. Foreign companies must also provide a certificate of good standing or equivalent document from their home jurisdiction, translated and apostilled.<\/p>\r\n\r\n <h3>Step 2: Submit the EPPDV form through ePorezi<\/h3>\r\n\r\n <p>The EPPDV form (Evidenciona prijava za porez na dodatu vrednost) is submitted electronically through the ePorezi portal. The form requires the company's basic registration data, projected turnover, the start date of VAT liability, and, for voluntary registration, the chosen start date. The submission must be made using a qualified electronic signature (the company's director or authorised representative).<\/p>\r\n\r\n <h3>Step 3: Receive your VAT identification number<\/h3>\r\n\r\n <p>The Tax Administration reviews the application and, if everything is in order, issues a VAT identification number. This number must appear on all VAT invoices, VAT returns, and correspondence with the Tax Administration. The process typically takes 3 to 5 business days, though in practice it is often faster.<\/p>\r\n\r\n <h3>Step 4: Register in the Electronic Invoice System (SEF)<\/h3>\r\n\r\n <p>VAT payers in Serbia are required to issue and receive electronic invoices through the Electronic Invoice System (SEF) for all B2B transactions. Registration in SEF must happen on the same day as VAT registration, not at some later point. The SEF portal is operated by the Ministry of Finance and accessible at <a href=\"https:\/\/efaktura.gov.rs\" target=\"_blank\" rel=\"noopener\">efaktura.gov.rs<\/a>. From the start of VAT registration, all invoices to registered Serbian businesses must be issued through SEF in XML format.<\/p>\r\n\r\n <h2 id=\"2026-changes\">What Changes for VAT Payers in 2026<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> Three changes are relevant for VAT payers in Serbia from 2026. First, new e-invoicing obligations for B2C transactions involving corporate card holders and public sector entities apply from April 2026. Second, the preliminary VAT return in SEF has been postponed to January 2027. Third, internal invoicing obligations in SEF for retail businesses also apply from April 2026.<\/div>\r\n\r\n <p>The VAT framework itself has not changed materially in 2026. The rates, the threshold, and the registration procedure remain as they were. What has changed is the e-invoicing perimeter.<\/p>\r\n\r\n <p>The amended Law on Electronic Invoicing entered into force on 12 December 2025 and applies to tax periods starting after 31 March 2026. The key changes for VAT payers:<\/p>\r\n\r\n <ul>\r\n <li>Retail sales to corporate card holders: VAT payers must now issue electronic invoices through SEF for retail sales made to holders of corporate payment cards, and for advance payments for such sales. This applies from April 2026.<\/li>\r\n <li>Retail sales to public sector entities: Where a public sector buyer requests an electronic invoice within 7 days of the retail sale, the VAT payer must issue one through SEF.<\/li>\r\n <li>Preliminary VAT return in SEF: The planned automatic pre-filled VAT return generated from SEF data has been postponed from January 2026 to January 2027. The existing POPDV form and manual ePorezi submission continue to apply for 2026.<\/li>\r\n <\/ul>\r\n\r\n <h2 id=\"rates\">VAT Rates in Serbia: Standard, Reduced, and Zero<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> Serbia operates a dual-rate VAT system: a standard rate of 20% and a reduced rate of 10%. A zero rate applies to exports and certain related services. The choice of rate depends on the nature of the supply, not the nature of the business.<\/div>\r\n\r\n <table class=\"zl-table\">\r\n <thead>\r\n <tr>\r\n <th>Rate<\/th>\r\n <th>Category<\/th>\r\n <th>Examples<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr>\r\n <td><strong>20%<\/strong><\/td>\r\n <td>Standard rate: most goods and services<\/td>\r\n <td>Professional services, manufacturing, software, construction, most retail<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>10%<\/strong><\/td>\r\n <td>Reduced rate<\/td>\r\n <td>Basic foodstuffs, medicines, daily newspapers and publications, hotel accommodation, utilities, public transport<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>0%<\/strong><\/td>\r\n <td>Zero-rated (with right to deduct input VAT)<\/td>\r\n <td>Export of goods, international transport, goods in customs warehouse procedures<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Exempt<\/strong><\/td>\r\n <td>VAT-exempt supplies (no input VAT deduction)<\/td>\r\n <td>Financial services, insurance, residential property rental, education, healthcare<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <p>The distinction between zero-rated and exempt is operationally important. Zero-rated supplies allow the business to recover input VAT on related purchases. Exempt supplies do not. A company making primarily exempt supplies should assess carefully whether VAT registration provides any real benefit: they will collect no output VAT and recover little or no input VAT.<\/p>\r\n\r\n <h2 id=\"filing\">Filing VAT Returns: Monthly or Quarterly?<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> VAT payers in Serbia file either monthly or quarterly, depending on turnover. Monthly filing applies where 12-month turnover exceeds RSD 50,000,000 (approximately EUR 425,000). Quarterly filing applies below that threshold. In both cases, the return and payment deadline is the 15th of the month following the end of the tax period. New registrants who began activity in the current year file monthly for their first year.<\/div>\r\n\r\n <p>The filing frequency is determined automatically by turnover level. Monthly filing applies where 12-month taxable turnover exceeds RSD 50,000,000, with VAT return and payment due by the 15th of the following month. Quarterly filing applies where 12-month taxable turnover does not exceed RSD 50,000,000, with VAT return and payment due by the 15th of the month following the end of the quarter. New businesses starting activity in the current year file monthly for the first year, regardless of turnover level.<\/p>\r\n\r\n <p>Penalties for late filing are significant: fines range from 20% to 75% of the tax amount determined during a tax audit, with a minimum of RSD 400,000 for legal entities and RSD 80,000 for entrepreneurs. Late payment additionally attracts statutory interest.<\/p>\r\n\r\n <h2 id=\"practical-example\">Practical Example: When Does VAT Registration Become Mandatory?<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> A foreign-owned consulting firm in Belgrade with monthly revenues of RSD 700,000 would cross the RSD 8,000,000 mandatory threshold in approximately November or December 2026. If it crosses in November, it must register by 15 December 2026, and VAT is owed on all supplies from the moment of crossing.<\/div>\r\n\r\n <p>Marco Rossi is the sole shareholder of a management consulting firm incorporated in Belgrade in January 2026. He is an Italian national, the company is a Serbian DOO, and it provides consulting services to both Serbian and international clients.<\/p>\r\n\r\n <p>Monthly revenue in the first half of the year is approximately RSD 700,000. By July, cumulative 12-month turnover since incorporation is RSD 4,200,000, below the threshold. Marco decides not to register voluntarily, reasoning that the two-year lock-in and compliance costs are not yet justified.<\/p>\r\n\r\n <p>By November, cumulative revenue since January reaches RSD 8,400,000. The threshold has been crossed. The obligation to register arises immediately. Marco must file the EPPDV form and register in SEF by 15 December (the deadline for the November monthly return). VAT is owed on all taxable supplies from the day the threshold was crossed, not from the date of registration. If he invoiced RSD 700,000 in November without charging VAT, and those invoices went to non-registered customers, he owes 20% VAT on those invoices from his own pocket.<\/p>\r\n\r\n <p>Had Marco's firm worked exclusively with VAT-registered Serbian companies, all those invoices would have been subject to the reverse charge. His clients would have accounted for VAT themselves. He would have had no registration obligation and no penalties.<\/p>\r\n\r\n <h2 id=\"faq\">Frequently Asked Questions about VAT Registration in Serbia<\/h2>\r\n\r\n <h3>Does a newly incorporated Serbian company need to register for VAT immediately?<\/h3>\r\n <p>No. A newly incorporated Serbian company is not required to register for VAT immediately. The obligation arises only when taxable turnover in the previous 12 months exceeds RSD 8,000,000. Before reaching that threshold, registration is optional.<\/p>\r\n\r\n <h3>Can a non-resident company operate in Serbia without registering for VAT?<\/h3>\r\n <p>Yes, but only in specific circumstances. A foreign company that makes taxable supplies exclusively to VAT-registered Serbian businesses can rely on the reverse charge and has no registration obligation. If it supplies any non-registered persons, including consumers, it must register for VAT before commencing those supplies.<\/p>\r\n\r\n <h3>What happens if I miss the mandatory VAT registration deadline?<\/h3>\r\n <p>The Tax Administration will treat the company as a VAT payer from the date the threshold was crossed, not from the date of registration. This means VAT is owed on all taxable supplies made after crossing the threshold. The company also loses the right to recover input VAT on purchases made during the unregistered period. Fines for non-registration start at RSD 400,000 for legal entities.<\/p>\r\n\r\n <h3>Is a fiscal representative the same as a tax advisor or accountant?<\/h3>\r\n <p>No. A fiscal representative is a legally designated representative who acts on behalf of a foreign company specifically for VAT purposes in Serbia. A tax advisor or accountant may prepare the returns and advise on compliance, but that role is separate from the statutory function of a fiscal representative.<\/p>\r\n\r\n <h3>How long does VAT registration in Serbia take?<\/h3>\r\n <p>The Tax Administration typically processes EPPDV applications within 3 to 5 business days. Registration in SEF should be completed on the same day as VAT registration.<\/p>\r\n\r\n <h3>What is the POPDV form and who needs to submit it?<\/h3>\r\n <p>POPDV (Pregled obra\u010duna poreza na dodatu vrednost) is the VAT calculation overview form that all VAT payers must submit alongside their periodic VAT return. It is submitted electronically through the ePorezi portal on the same deadline as the VAT return.<\/p>\r\n\r\n <h3>Can I recover VAT on expenses incurred before registering?<\/h3>\r\n <p>For mandatory registration: input VAT on purchases made after the threshold was crossed but before registration was filed is technically recoverable, but the window for doing so depends on the circumstances and is subject to Tax Administration review. For voluntary registration: input VAT is recoverable from the effective registration date, not from before.<\/p>\r\n\r\n <p>VAT registration in Serbia is not complicated as a procedure. The EPPDV form, the ePorezi portal, the SEF registration: all are manageable steps that take a few business days. The decisions that create problems are upstream. Whether to register voluntarily before the threshold. Whether your customer mix triggers reverse charge or direct registration obligations for a foreign company. Whether your timing of crossing the threshold was monitored closely enough to meet the filing deadline.<\/p>\r\n\r\n <p>For advice on VAT registration, the fiscal representative appointment process, or ongoing VAT compliance in Serbia, the <a href=\"https:\/\/zuniclaw.com\/en\/services\/\" target=\"_blank\" rel=\"noopener\">tax law practice at Zunic Law<\/a> advises resident and non-resident companies on these questions regularly.<\/p>\r\n\r\n <p style=\"font-family:'Poppins',sans-serif;font-size:14px;font-weight:600;color:rgb(79,94,112);margin:32px 0 8px 0;\">About the author<\/p>\r\n <div class=\"zl-author\">\r\n <strong><a href=\"https:\/\/zuniclaw.com\/en\/team\/marija-medic\/\" target=\"_blank\" rel=\"noopener\">Marija Medi\u0107 Raci\u0107<\/a><\/strong>, Senior Associate | Zunic Law<br>\r\n Marija Medi\u0107 Raci\u0107 is a Senior Associate at Zunic Law specialising in tax law and corporate transactions. She regularly advises foreign investors and multinational companies on VAT registration, tax compliance, and corporate structuring in Serbia. Zunic Law is ranked as a leading firm in Serbia for 2026 by Legal 500.\r\n <\/div>\r\n\r\n <div class=\"zl-footnotes\">\r\n <ol>\r\n <li id=\"fn-1\">Law on Value Added Tax, Official Gazette RS no. 84\/2004, as amended.<\/li>\r\n <li id=\"fn-2\">Law on Electronic Invoicing, as amended by amendments entering into force 12 December 2025.<\/li>\r\n <\/ol>\r\n <\/div>\r\n\r\n<\/div>\r\n\r\n<script type=\"application\/ld+json\">\r\n{\r\n \"@context\": \"https:\/\/schema.org\",\r\n \"@graph\": [\r\n {\r\n \"@type\": \"Article\",\r\n \"@id\": \"https:\/\/zuniclaw.com\/en\/vat-registration-serbia\/#article\",\r\n \"mainEntityOfPage\": { \"@type\": \"WebPage\", \"@id\": \"https:\/\/zuniclaw.com\/en\/vat-registration-serbia\/\" },\r\n \"headline\": \"VAT Registration in Serbia 2026: When Mandatory, When Voluntary, and What Changes in 2026\",\r\n \"description\": \"VAT registration in Serbia: threshold, voluntary registration, non-resident rules, fiscal representatives, and 2026 e-invoicing changes. 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The obligation arises only when taxable turnover in the previous 12 months exceeds RSD 8,000,000. Before reaching that threshold, registration is optional.\" }\r\n },\r\n {\r\n \"@type\": \"Question\",\r\n \"name\": \"Can a non-resident company operate in Serbia without registering for VAT?\",\r\n \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Yes, but only in specific circumstances. A foreign company that makes taxable supplies exclusively to VAT-registered Serbian businesses can rely on the reverse charge and has no registration obligation. If it supplies any non-registered persons, including consumers, it must register for VAT before commencing those supplies.\" }\r\n },\r\n {\r\n \"@type\": \"Question\",\r\n \"name\": \"What happens if I miss the mandatory VAT registration deadline?\",\r\n \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"The Tax Administration will treat the company as a VAT payer from the date the threshold was crossed, not from the date of registration. This means VAT is owed on all taxable supplies made after crossing the threshold. The company also loses the right to recover input VAT on purchases made during the unregistered period. Fines for non-registration start at RSD 400,000 for legal entities.\" }\r\n },\r\n {\r\n \"@type\": \"Question\",\r\n \"name\": \"Is a fiscal representative the same as a tax advisor or accountant?\",\r\n \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"No. A fiscal representative is a legally designated representative who acts on behalf of a foreign company specifically for VAT purposes in Serbia. A tax advisor or accountant may prepare the returns and advise on compliance, but that role is separate from the statutory function of a fiscal representative.\" }\r\n },\r\n {\r\n \"@type\": \"Question\",\r\n \"name\": \"How long does VAT registration in Serbia take?\",\r\n \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"The Tax Administration typically processes EPPDV applications within 3 to 5 business days. Registration in SEF should be completed on the same day as VAT registration.\" }\r\n },\r\n {\r\n \"@type\": \"Question\",\r\n \"name\": \"What is the POPDV form and who needs to submit it?\",\r\n \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"POPDV (Pregled obra\u010duna poreza na dodatu vrednost) is the VAT calculation overview form that all VAT payers must submit alongside their periodic VAT return. It is submitted electronically through the ePorezi portal on the same deadline as the VAT return.\" }\r\n },\r\n {\r\n \"@type\": \"Question\",\r\n \"name\": \"Can I recover VAT on expenses incurred before registering?\",\r\n \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"For mandatory registration: input VAT on purchases made after the threshold was crossed but before registration was filed is technically recoverable, but the window for doing so depends on the circumstances and is subject to Tax Administration review. For voluntary registration: input VAT is recoverable from the effective registration date, not from before.\" }\r\n }\r\n ]\r\n }\r\n ]\r\n}\r\n<\/script>\r\n\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>VAT Registration in Serbia 2026: Full Guide | Zunic Law Updated: May 2026. | Next review: November 2026. Most foreign companies incorporating in Serbia ask about VAT on day one. They want to know the threshold. What they rarely ask about, and what tends to cause the most problems, is timing. VAT obligations in Serbia […]<\/p>\n","protected":false},"author":10,"featured_media":75494,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[112,133],"class_list":["post-75485","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-law-en","category-tax-law"],"_links":{"self":[{"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/posts\/75485","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/comments?post=75485"}],"version-history":[{"count":8,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/posts\/75485\/revisions"}],"predecessor-version":[{"id":75504,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/posts\/75485\/revisions\/75504"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/media\/75494"}],"wp:attachment":[{"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/media?parent=75485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/categories?post=75485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

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\n\t\t\t\t\t\r\n\r\n\r\n \r\n \r\n VAT Registration in Serbia 2026: Full Guide | Zunic Law<\/title>\r\n <meta name=\"description\" content=\"VAT registration in Serbia: RSD 8M threshold, voluntary registration, non-resident rules, fiscal representatives, and 2026 e-invoicing changes. Zunic Law guide.\">\r\n <link rel=\"canonical\" href=\"https:\/\/zuniclaw.com\/en\/vat-registration-serbia\/\">\r\n <meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\">\r\n <meta name=\"author\" content=\"Marija Medi\u0107 Ra\u010di\u0107\">\r\n\r\n \r\n <meta property=\"og:type\" content=\"article\">\r\n <meta property=\"og:title\" content=\"VAT Registration in Serbia 2026: Full Guide | Zunic Law\">\r\n <meta property=\"og:description\" content=\"VAT registration in Serbia: RSD 8M threshold, voluntary registration, non-resident rules, fiscal representatives, and 2026 e-invoicing changes. 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Zunic Law guide.\">\r\n <meta name=\"twitter:image\" content=\"https:\/\/zuniclaw.com\/wp-content\/uploads\/vat-registration-serbia.jpg\">\r\n<\/head>\r\n<body>\r\n\r\n\r\n\r\n<style>\r\n.zl-wrap { font-family:'Poppins',sans-serif; font-size:18px; font-weight:400; line-height:27px; color:rgb(79,94,112); }\r\n.zl-wrap p { margin:0 0 16px 0; font-family:'Poppins',sans-serif; font-size:18px; font-weight:400; line-height:27px; color:rgb(79,94,112); }\r\n.zl-wrap h2 { font-family:'Poppins',sans-serif; font-size:32px; font-weight:500; color:rgb(79,94,112); margin:48px 0 40px 0 !important; padding-bottom:0; line-height:34px; }\r\n.zl-wrap h3 { font-family:'Poppins',sans-serif; font-size:28px; font-weight:500; color:rgb(79,94,112); margin:32px 0 24px 0 !important; padding-bottom:0; line-height:38px; }\r\n.zl-wrap a { color:#27BA66; text-decoration:underline; }\r\n.zl-wrap a:hover { color:#1e9450; }\r\n.zl-wrap ul, .zl-wrap ol { margin:10px 0 16px 0; padding-left:22px; font-size:18px; line-height:27px; color:rgb(79,94,112); }\r\n.zl-wrap li { margin-bottom:6px; }\r\n.zl-meta { font-family:'Poppins',sans-serif; font-size:13px; font-weight:400; color:#888; margin-bottom:20px; line-height:1.6; }\r\n.zl-toc { background:#F9F9F9; border:1px solid #E0E0E0; border-top:4px solid #27BA66; padding:20px 24px; margin:28px 0; border-radius:0 0 6px 6px; }\r\n.zl-toc p { font-family:'Poppins',sans-serif; font-weight:600; font-size:16px; margin:0 0 12px 0; color:rgb(79,94,112); line-height:1.4; }\r\n.zl-toc ol { margin:0; padding-left:20px; line-height:2.2; }\r\n.zl-toc a { font-family:'Poppins',sans-serif; color:#27BA66; text-decoration:none; font-size:16px; font-weight:400; }\r\n.zl-toc a:hover { text-decoration:underline; }\r\n.zl-ukratko { border-left:5px solid #27BA66; background:#E8F8EF; padding:14px 18px; margin:24px 0 40px 0 !important; border-radius:0 6px 6px 0; font-family:'Poppins',sans-serif; font-size:18px; font-weight:400; line-height:27px; color:rgb(79,94,112); }\r\n.zl-ukratko strong { color:#27BA66; font-weight:600; }\r\n.zl-paznja { border-left:5px solid #E65100; background:#FFF8E1; padding:14px 18px; margin:24px 0; border-radius:0 6px 6px 0; font-family:'Poppins',sans-serif; font-size:18px; font-weight:400; line-height:27px; color:rgb(79,94,112); }\r\n.zl-paznja strong { color:#E65100; font-weight:600; }\r\n.zl-stat { text-align:center; border-top:3px solid #27BA66; border-bottom:3px solid #27BA66; background:#F5F5F5; padding:18px 20px; margin:24px 0; }\r\n.zl-stat-num { display:block; font-family:'Poppins',sans-serif; font-size:36px; font-weight:600; color:#27BA66; }\r\n.zl-stat-lbl { display:block; font-family:'Poppins',sans-serif; font-size:13px; font-weight:400; color:#888; margin-top:5px; }\r\n.zl-table { width:100%; border-collapse:collapse; margin:16px 0 24px; overflow-x:auto; display:block; font-family:'Poppins',sans-serif; font-size:16px; font-weight:400; color:rgb(79,94,112); }\r\n.zl-table th { background:#27BA66; color:#fff; padding:11px 14px; text-align:left; font-family:'Poppins',sans-serif; font-size:15px; font-weight:600; white-space:nowrap; }\r\n.zl-table td { padding:10px 14px; border:1px solid #ddd; vertical-align:top; line-height:1.55; }\r\n.zl-table tr:nth-child(even) td { background:#F5F5F5; }\r\n.zl-table tr:nth-child(odd) td { background:#fff; }\r\n.zl-author { background:#F9F9F9; border-left:4px solid #27BA66; padding:14px 18px; margin:8px 0; font-family:'Poppins',sans-serif; font-size:16px; font-weight:400; color:rgb(79,94,112); line-height:1.6; }\r\n.zl-footnotes { margin-top:32px; padding-top:16px; border-top:1px solid #dbe3ea; font-size:14px; color:#7a8793; }\r\n.zl-footnotes ol { padding-left:18px; }\r\n<\/style>\r\n\r\n<div class=\"zl-wrap\">\r\n\r\n <p class=\"zl-meta\"><strong>Updated:<\/strong> May 2026. | <strong>Next review:<\/strong> November 2026.<\/p>\r\n\r\n <p>Most foreign companies incorporating in Serbia ask about VAT on day one. They want to know the threshold. What they rarely ask about, and what tends to cause the most problems, is timing. VAT obligations in Serbia do not begin when you register for VAT. They begin the moment you cross the threshold, regardless of whether you have submitted any paperwork. According to the Serbian Tax Administration, failure to register for VAT on time is among the most frequently penalised compliance failures in regular tax audits of small and medium companies. The penalty starts at RSD 400,000. The lost input VAT adds further.<\/p>\r\n\r\n <p>Serbia's Law on Value Added Tax introduced VAT on 1 January 2005, broadly following the structure of the EU's Sixth VAT Directive. VAT registration in Serbia becomes mandatory once turnover exceeds RSD 8,000,000 (approximately EUR 68,000) over any 12-month period (Law on VAT, Official Gazette RS no. 84\/2004, as amended). That threshold looks clear enough. In practice, the rules around when it applies, how to calculate it correctly, what happens if you miss the deadline, and what foreign companies must do regardless of their turnover, are consistently misunderstood. This article covers all of these questions for 2026.<\/p>\r\n\r\n <div class=\"zl-stat\">\r\n <span class=\"zl-stat-num\">RSD 8,000,000<\/span>\r\n <span class=\"zl-stat-lbl\">mandatory VAT registration threshold in Serbia; applies on a rolling 12-month basis, not per calendar year; non-resident companies have no threshold and must register before their first taxable supply (Law on VAT, Official Gazette RS no. 84\/2004, as amended)<\/span>\r\n <\/div>\r\n\r\n <div class=\"zl-toc\">\r\n <p>Contents<\/p>\r\n <ol>\r\n <li><a href=\"#threshold\">What Is the VAT Registration Threshold in Serbia?<\/a><\/li>\r\n <li><a href=\"#non-residents\">Non-Resident Companies: No Threshold Applies<\/a><\/li>\r\n <li><a href=\"#fiscal-representative\">What Does a Fiscal Representative Do, and When Is One Required?<\/a><\/li>\r\n <li><a href=\"#voluntary\">Voluntary VAT Registration: Why Some Businesses Register Before the Threshold<\/a><\/li>\r\n <li><a href=\"#comparison\">Mandatory vs Voluntary VAT Registration: Key Differences at a Glance<\/a><\/li>\r\n <li><a href=\"#how-to-register\">How to Register for VAT in Serbia: Step by Step<\/a><\/li>\r\n <li><a href=\"#2026-changes\">What Changes for VAT Payers in 2026<\/a><\/li>\r\n <li><a href=\"#rates\">VAT Rates in Serbia: Standard, Reduced, and Zero<\/a><\/li>\r\n <li><a href=\"#filing\">Filing VAT Returns: Monthly or Quarterly?<\/a><\/li>\r\n <li><a href=\"#practical-example\">Practical Example: When Does VAT Registration Become Mandatory?<\/a><\/li>\r\n <li><a href=\"#faq\">Frequently Asked Questions about VAT Registration in Serbia<\/a><\/li>\r\n <\/ol>\r\n <\/div>\r\n\r\n <h2 id=\"threshold\">What Is the VAT Registration Threshold in Serbia?<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> The mandatory VAT registration threshold in Serbia is RSD 8,000,000 over any rolling 12-month period. It is not a calendar-year threshold. The moment cumulative taxable turnover in any 12 consecutive months exceeds RSD 8,000,000, registration becomes obligatory. Businesses must register by the deadline for filing the VAT return for the period in which they crossed the threshold. Failing to register on time means VAT is owed from the date of crossing, not from the date of registration.<\/div>\r\n\r\n <p>The RSD 8,000,000 figure is the one most businesses know. What matters equally is how it is calculated, because it applies on a rolling basis, not annually.<\/p>\r\n\r\n <p>The threshold is reached when total taxable supplies in the previous 12 calendar months exceed RSD 8,000,000. Those 12 months are not January to December. They are any 12 consecutive months. A company that starts operating in August must monitor its cumulative turnover from that point forward. If August-to-July turnover crosses the threshold, the obligation to register arises, regardless of what the calendar year looks like.<\/p>\r\n\r\n <p>For the purpose of calculating whether the threshold has been crossed, taxable supplies include all supplies subject to VAT at the standard or reduced rate, as well as zero-rated supplies. They exclude exempt supplies without the right to deduct input VAT, such as financial services and residential property rental, and the value of equipment and premises purchased for business use.<\/p>\r\n\r\n <p>A taxpayer who has achieved total turnover exceeding RSD 8,000,000 in the previous 12 months is required to submit a registration application (evidenciona prijava) to the tax authority within five days from the date on which that turnover was achieved.<\/p>\r\n\r\n <p>If a taxpayer covered by the preceding paragraph has not submitted the registration application within that deadline, the application may be submitted after the deadline has passed, or the tax authority will file it on its own motion.<\/p>\r\n\r\n <p>One practical consequence of missing the deadline: the company loses the right to recover input VAT on purchases made during the period between crossing the threshold and actual registration. That amount can be significant for businesses making substantial purchases.<\/p>\r\n\r\n <p>Think of the threshold the way you would think of a speed limit on a motorway: crossing it creates the legal consequence immediately, not when the camera photo arrives in the post. VAT obligations arise the moment turnover crosses RSD 8,000,000. The registration paperwork is the photo in the post. The threshold triggers automatically. Missing the paperwork does not pause the obligation. It just adds penalties and lost input VAT on top of the tax already owed.<\/p>\r\n\r\n <h2 id=\"non-residents\">Non-Resident Companies: No Threshold Applies<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> Foreign companies making taxable supplies of goods or services in Serbia must register for VAT before commencing those activities, regardless of their turnover. There is no threshold for non-residents. The registration rules differ depending on whether the foreign company supplies only VAT-registered Serbian businesses (B2B) or also non-registered persons and consumers (B2C), and whether it sells physical goods, services, or digital services.<\/div>\r\n\r\n <p>This is the rule that most frequently catches foreign businesses off guard. Resident companies have a threshold. Non-resident companies do not.<\/p>\r\n\r\n <p>A foreign company that makes taxable supplies of goods or services to recipients in Serbia must register for VAT before starting those activities, regardless of the volume of sales. The one significant exception is where the foreign company supplies exclusively to VAT-registered Serbian businesses (B2B only), in which case the Serbian recipient is liable for the VAT as the reverse charge mechanism applies. In that case, the foreign company has no obligation to register for VAT and does not need to appoint a fiscal representative.<\/p>\r\n\r\n <p>Where the foreign company supplies to non-registered persons, or to any mix of registered and non-registered recipients, the obligation to register arises before supplies begin. The distinction between B2B-only and mixed supply is commercially significant and worth confirming before entering the Serbian market.<\/p>\r\n\r\n <h3>Non-resident providers of digital services<\/h3>\r\n\r\n <p>Foreign companies providing electronically supplied services, such as software subscriptions, streaming content, digital downloads, cloud-based services, and online platforms, directly to Serbian consumers (non-business recipients) must register for VAT in Serbia. This applies from the first supply, with no threshold. The category covers a broad range of digital products and has been applied expansively by the Serbian Tax Administration in recent years.<\/p>\r\n\r\n <p>If your foreign company is selling anything in Serbia to anyone other than registered VAT payers, you likely need to register for VAT before the first invoice. The threshold that protects Serbian resident companies from early registration does not apply to you.<\/p>\r\n\r\n <h2 id=\"fiscal-representative\">What Does a Fiscal Representative Do, and When Is One Required?<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> A fiscal representative is a Serbian-resident entity appointed by a foreign company to handle VAT obligations on its behalf: registering for VAT, calculating and paying VAT, submitting returns, and maintaining records. Appointing a fiscal representative is not always legally mandatory for non-resident businesses, but is practically necessary when supplying non-VAT-registered Serbian customers. If no fiscal representative is appointed and the reverse charge does not apply, the Serbian recipient bears the VAT obligation.<\/div>\r\n\r\n <p>A fiscal representative (poreski punomo\u0107nik) is defined precisely by Serbian VAT law. A fiscal representative may be an individual (including an entrepreneur) or a legal entity that meets all of the following statutory conditions: (i) it has its residence or registered seat in Serbia; (ii) it has been a registered VAT payer for at least 12 months prior to submitting the application for approval of the fiscal representative arrangement; (iii) it has no outstanding, unpaid public revenue obligations arising from its business activities as determined by the Tax Administration on the date of the application; and (iv) the competent tax authority has approved the fiscal representative arrangement by decision, on the basis of a duly submitted application accompanied by the prescribed documentation.<\/p>\r\n\r\n <p>Once approved, the fiscal representative registers for VAT on behalf of the foreign company, submits VAT returns, pays VAT liabilities to the Tax Administration, and maintains the required records. It also becomes jointly liable for the foreign company's VAT obligations.<\/p>\r\n\r\n <p>When is a fiscal representative legally required? The Serbian VAT law does not impose an absolute obligation for all foreign companies to appoint a fiscal representative. The obligation becomes practically unavoidable where a foreign company makes supplies to Serbian customers who are not themselves VAT registered, because in that scenario the reverse charge does not apply, and the foreign company must account for VAT directly. Without a fiscal representative, that becomes operationally impossible.<\/p>\r\n\r\n <p>Where a foreign company supplies exclusively to VAT-registered Serbian businesses, the reverse charge mechanism applies, the Serbian buyer accounts for VAT, and the foreign company can operate without a fiscal representative. It must still be aware that if it ever makes a supply to a non-registered recipient, even a single one, the position changes.<\/p>\r\n\r\n <h2 id=\"voluntary\">Voluntary VAT Registration: Why Some Businesses Register Before the Threshold<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> Businesses below the RSD 8,000,000 threshold can register for VAT voluntarily by submitting the EPPDV form. Once registered voluntarily, they cannot deregister for two years. The main reasons to register early are: recovering input VAT on significant purchases, credibility with B2B clients who prefer VAT-registered suppliers, and simplifying cross-border transactions. The main cost is two years of compliance obligations including monthly or quarterly returns, e-invoicing through SEF, and invoice-formatting requirements.<\/div>\r\n\r\n <p>Voluntary VAT registration is more common than many new entrants expect. The reason is usually input VAT.<\/p>\r\n\r\n <p>Consider a software development firm incorporated in Belgrade in January 2026. Its first-year revenue projections are RSD 5 million, well below the mandatory threshold. But it is purchasing equipment, software licenses, and office space, all of which carry 20% VAT. Without VAT registration, none of that input VAT is recoverable. Registration would allow full recovery of input tax and immediate improvement in cash flow. For a company spending RSD 3 million on setup costs, the recoverable VAT at 20% is RSD 600,000. That is a material figure.<\/p>\r\n\r\n <p>Voluntary registration is also commercially significant for B2B operations. Many corporate clients, particularly larger Serbian companies and multinationals, prefer suppliers who are VAT registered. Being unregistered can raise questions about a company's scale and permanence, even where the threshold has not been reached.<\/p>\r\n\r\n <p>The procedure for voluntary registration is the same as for mandatory registration: the company submits the EPPDV form electronically through the ePorezi portal. The registration is effective from the date chosen by the company. From that date, all VAT obligations apply in full. The two-year lock-in begins from registration date. Early deregistration is not permitted.<\/p>\r\n\r\n <h2 id=\"comparison\">Mandatory vs Voluntary VAT Registration: Key Differences at a Glance<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> Mandatory registration is triggered automatically once turnover exceeds RSD 8,000,000 in any 12-month period. Voluntary registration is available to any business below that threshold. Both paths follow the same EPPDV registration procedure and result in the same ongoing compliance obligations. The key differences are in the trigger, the start date, and the fact that voluntary registration is subject to a two-year minimum commitment.<\/div>\r\n\r\n <table class=\"zl-table\">\r\n <thead>\r\n <tr>\r\n <th><\/th>\r\n <th>Mandatory Registration<\/th>\r\n <th>Voluntary Registration<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr>\r\n <td><strong>Trigger<\/strong><\/td>\r\n <td>Turnover exceeds RSD 8,000,000 in any 12 months<\/td>\r\n <td>Taxpayer's choice, below the threshold<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Non-residents<\/strong><\/td>\r\n <td>Required before first taxable supply (no threshold)<\/td>\r\n <td>Not applicable<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Registration deadline<\/strong><\/td>\r\n <td>By VAT return deadline for the period of crossing<\/td>\r\n <td>Before chosen start date<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Start date<\/strong><\/td>\r\n <td>Day after threshold is crossed<\/td>\r\n <td>Date chosen by company<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Minimum commitment<\/strong><\/td>\r\n <td>Ongoing<\/td>\r\n <td>2 years (cannot deregister earlier)<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Compliance obligations<\/strong><\/td>\r\n <td>Monthly or quarterly returns, SEF, POPDV<\/td>\r\n <td>Identical to mandatory<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Input VAT recovery<\/strong><\/td>\r\n <td>Yes<\/td>\r\n <td>Yes, from registration date<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <h2 id=\"how-to-register\">How to Register for VAT in Serbia: Step by Step<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> VAT registration in Serbia is done electronically through the ePorezi portal by submitting the EPPDV form. The Tax Administration reviews the application and issues a VAT identification number. On the same day as VAT registration, the company must also register as a user of the Electronic Invoice System (SEF), as VAT payers are legally required to use SEF for B2B invoicing. Registration is typically completed within a few business days.<\/div>\r\n\r\n <h3>Step 1: Prepare supporting documentation<\/h3>\r\n\r\n <p>Before submitting the EPPDV form, gather the certificate of incorporation from APR, the company's PIB (tax identification number), proof of the registered address, and the authorisation documents if a fiscal representative is submitting on behalf of a foreign company. Foreign companies must also provide a certificate of good standing or equivalent document from their home jurisdiction, translated and apostilled.<\/p>\r\n\r\n <h3>Step 2: Submit the EPPDV form through ePorezi<\/h3>\r\n\r\n <p>The EPPDV form (Evidenciona prijava za porez na dodatu vrednost) is submitted electronically through the ePorezi portal. The form requires the company's basic registration data, projected turnover, the start date of VAT liability, and, for voluntary registration, the chosen start date. The submission must be made using a qualified electronic signature (the company's director or authorised representative).<\/p>\r\n\r\n <h3>Step 3: Receive your VAT identification number<\/h3>\r\n\r\n <p>The Tax Administration reviews the application and, if everything is in order, issues a VAT identification number. This number must appear on all VAT invoices, VAT returns, and correspondence with the Tax Administration. The process typically takes 3 to 5 business days, though in practice it is often faster.<\/p>\r\n\r\n <h3>Step 4: Register in the Electronic Invoice System (SEF)<\/h3>\r\n\r\n <p>VAT payers in Serbia are required to issue and receive electronic invoices through the Electronic Invoice System (SEF) for all B2B transactions. Registration in SEF must happen on the same day as VAT registration, not at some later point. The SEF portal is operated by the Ministry of Finance and accessible at <a href=\"https:\/\/efaktura.gov.rs\" target=\"_blank\" rel=\"noopener\">efaktura.gov.rs<\/a>. From the start of VAT registration, all invoices to registered Serbian businesses must be issued through SEF in XML format.<\/p>\r\n\r\n <h2 id=\"2026-changes\">What Changes for VAT Payers in 2026<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> Three changes are relevant for VAT payers in Serbia from 2026. First, new e-invoicing obligations for B2C transactions involving corporate card holders and public sector entities apply from April 2026. Second, the preliminary VAT return in SEF has been postponed to January 2027. Third, internal invoicing obligations in SEF for retail businesses also apply from April 2026.<\/div>\r\n\r\n <p>The VAT framework itself has not changed materially in 2026. The rates, the threshold, and the registration procedure remain as they were. What has changed is the e-invoicing perimeter.<\/p>\r\n\r\n <p>The amended Law on Electronic Invoicing entered into force on 12 December 2025 and applies to tax periods starting after 31 March 2026. The key changes for VAT payers:<\/p>\r\n\r\n <ul>\r\n <li>Retail sales to corporate card holders: VAT payers must now issue electronic invoices through SEF for retail sales made to holders of corporate payment cards, and for advance payments for such sales. This applies from April 2026.<\/li>\r\n <li>Retail sales to public sector entities: Where a public sector buyer requests an electronic invoice within 7 days of the retail sale, the VAT payer must issue one through SEF.<\/li>\r\n <li>Preliminary VAT return in SEF: The planned automatic pre-filled VAT return generated from SEF data has been postponed from January 2026 to January 2027. The existing POPDV form and manual ePorezi submission continue to apply for 2026.<\/li>\r\n <\/ul>\r\n\r\n <h2 id=\"rates\">VAT Rates in Serbia: Standard, Reduced, and Zero<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> Serbia operates a dual-rate VAT system: a standard rate of 20% and a reduced rate of 10%. A zero rate applies to exports and certain related services. The choice of rate depends on the nature of the supply, not the nature of the business.<\/div>\r\n\r\n <table class=\"zl-table\">\r\n <thead>\r\n <tr>\r\n <th>Rate<\/th>\r\n <th>Category<\/th>\r\n <th>Examples<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr>\r\n <td><strong>20%<\/strong><\/td>\r\n <td>Standard rate: most goods and services<\/td>\r\n <td>Professional services, manufacturing, software, construction, most retail<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>10%<\/strong><\/td>\r\n <td>Reduced rate<\/td>\r\n <td>Basic foodstuffs, medicines, daily newspapers and publications, hotel accommodation, utilities, public transport<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>0%<\/strong><\/td>\r\n <td>Zero-rated (with right to deduct input VAT)<\/td>\r\n <td>Export of goods, international transport, goods in customs warehouse procedures<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Exempt<\/strong><\/td>\r\n <td>VAT-exempt supplies (no input VAT deduction)<\/td>\r\n <td>Financial services, insurance, residential property rental, education, healthcare<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <p>The distinction between zero-rated and exempt is operationally important. Zero-rated supplies allow the business to recover input VAT on related purchases. Exempt supplies do not. A company making primarily exempt supplies should assess carefully whether VAT registration provides any real benefit: they will collect no output VAT and recover little or no input VAT.<\/p>\r\n\r\n <h2 id=\"filing\">Filing VAT Returns: Monthly or Quarterly?<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> VAT payers in Serbia file either monthly or quarterly, depending on turnover. Monthly filing applies where 12-month turnover exceeds RSD 50,000,000 (approximately EUR 425,000). Quarterly filing applies below that threshold. In both cases, the return and payment deadline is the 15th of the month following the end of the tax period. New registrants who began activity in the current year file monthly for their first year.<\/div>\r\n\r\n <p>The filing frequency is determined automatically by turnover level. Monthly filing applies where 12-month taxable turnover exceeds RSD 50,000,000, with VAT return and payment due by the 15th of the following month. Quarterly filing applies where 12-month taxable turnover does not exceed RSD 50,000,000, with VAT return and payment due by the 15th of the month following the end of the quarter. New businesses starting activity in the current year file monthly for the first year, regardless of turnover level.<\/p>\r\n\r\n <p>Penalties for late filing are significant: fines range from 20% to 75% of the tax amount determined during a tax audit, with a minimum of RSD 400,000 for legal entities and RSD 80,000 for entrepreneurs. Late payment additionally attracts statutory interest.<\/p>\r\n\r\n <h2 id=\"practical-example\">Practical Example: When Does VAT Registration Become Mandatory?<\/h2>\r\n <div class=\"zl-ukratko\"><strong>TL;DR:<\/strong> A foreign-owned consulting firm in Belgrade with monthly revenues of RSD 700,000 would cross the RSD 8,000,000 mandatory threshold in approximately November or December 2026. If it crosses in November, it must register by 15 December 2026, and VAT is owed on all supplies from the moment of crossing.<\/div>\r\n\r\n <p>Marco Rossi is the sole shareholder of a management consulting firm incorporated in Belgrade in January 2026. He is an Italian national, the company is a Serbian DOO, and it provides consulting services to both Serbian and international clients.<\/p>\r\n\r\n <p>Monthly revenue in the first half of the year is approximately RSD 700,000. By July, cumulative 12-month turnover since incorporation is RSD 4,200,000, below the threshold. Marco decides not to register voluntarily, reasoning that the two-year lock-in and compliance costs are not yet justified.<\/p>\r\n\r\n <p>By November, cumulative revenue since January reaches RSD 8,400,000. The threshold has been crossed. The obligation to register arises immediately. Marco must file the EPPDV form and register in SEF by 15 December (the deadline for the November monthly return). VAT is owed on all taxable supplies from the day the threshold was crossed, not from the date of registration. If he invoiced RSD 700,000 in November without charging VAT, and those invoices went to non-registered customers, he owes 20% VAT on those invoices from his own pocket.<\/p>\r\n\r\n <p>Had Marco's firm worked exclusively with VAT-registered Serbian companies, all those invoices would have been subject to the reverse charge. His clients would have accounted for VAT themselves. He would have had no registration obligation and no penalties.<\/p>\r\n\r\n <h2 id=\"faq\">Frequently Asked Questions about VAT Registration in Serbia<\/h2>\r\n\r\n <h3>Does a newly incorporated Serbian company need to register for VAT immediately?<\/h3>\r\n <p>No. A newly incorporated Serbian company is not required to register for VAT immediately. The obligation arises only when taxable turnover in the previous 12 months exceeds RSD 8,000,000. Before reaching that threshold, registration is optional.<\/p>\r\n\r\n <h3>Can a non-resident company operate in Serbia without registering for VAT?<\/h3>\r\n <p>Yes, but only in specific circumstances. A foreign company that makes taxable supplies exclusively to VAT-registered Serbian businesses can rely on the reverse charge and has no registration obligation. If it supplies any non-registered persons, including consumers, it must register for VAT before commencing those supplies.<\/p>\r\n\r\n <h3>What happens if I miss the mandatory VAT registration deadline?<\/h3>\r\n <p>The Tax Administration will treat the company as a VAT payer from the date the threshold was crossed, not from the date of registration. This means VAT is owed on all taxable supplies made after crossing the threshold. The company also loses the right to recover input VAT on purchases made during the unregistered period. Fines for non-registration start at RSD 400,000 for legal entities.<\/p>\r\n\r\n <h3>Is a fiscal representative the same as a tax advisor or accountant?<\/h3>\r\n <p>No. A fiscal representative is a legally designated representative who acts on behalf of a foreign company specifically for VAT purposes in Serbia. A tax advisor or accountant may prepare the returns and advise on compliance, but that role is separate from the statutory function of a fiscal representative.<\/p>\r\n\r\n <h3>How long does VAT registration in Serbia take?<\/h3>\r\n <p>The Tax Administration typically processes EPPDV applications within 3 to 5 business days. Registration in SEF should be completed on the same day as VAT registration.<\/p>\r\n\r\n <h3>What is the POPDV form and who needs to submit it?<\/h3>\r\n <p>POPDV (Pregled obra\u010duna poreza na dodatu vrednost) is the VAT calculation overview form that all VAT payers must submit alongside their periodic VAT return. It is submitted electronically through the ePorezi portal on the same deadline as the VAT return.<\/p>\r\n\r\n <h3>Can I recover VAT on expenses incurred before registering?<\/h3>\r\n <p>For mandatory registration: input VAT on purchases made after the threshold was crossed but before registration was filed is technically recoverable, but the window for doing so depends on the circumstances and is subject to Tax Administration review. For voluntary registration: input VAT is recoverable from the effective registration date, not from before.<\/p>\r\n\r\n <p>VAT registration in Serbia is not complicated as a procedure. The EPPDV form, the ePorezi portal, the SEF registration: all are manageable steps that take a few business days. The decisions that create problems are upstream. Whether to register voluntarily before the threshold. Whether your customer mix triggers reverse charge or direct registration obligations for a foreign company. Whether your timing of crossing the threshold was monitored closely enough to meet the filing deadline.<\/p>\r\n\r\n <p>For advice on VAT registration, the fiscal representative appointment process, or ongoing VAT compliance in Serbia, the <a href=\"https:\/\/zuniclaw.com\/en\/services\/\" target=\"_blank\" rel=\"noopener\">tax law practice at Zunic Law<\/a> advises resident and non-resident companies on these questions regularly.<\/p>\r\n\r\n <p style=\"font-family:'Poppins',sans-serif;font-size:14px;font-weight:600;color:rgb(79,94,112);margin:32px 0 8px 0;\">About the author<\/p>\r\n <div class=\"zl-author\">\r\n <strong><a href=\"https:\/\/zuniclaw.com\/en\/team\/marija-medic\/\" target=\"_blank\" rel=\"noopener\">Marija Medi\u0107 Raci\u0107<\/a><\/strong>, Senior Associate | Zunic Law<br>\r\n Marija Medi\u0107 Raci\u0107 is a Senior Associate at Zunic Law specialising in tax law and corporate transactions. She regularly advises foreign investors and multinational companies on VAT registration, tax compliance, and corporate structuring in Serbia. Zunic Law is ranked as a leading firm in Serbia for 2026 by Legal 500.\r\n <\/div>\r\n\r\n <div class=\"zl-footnotes\">\r\n <ol>\r\n <li id=\"fn-1\">Law on Value Added Tax, Official Gazette RS no. 84\/2004, as amended.<\/li>\r\n <li id=\"fn-2\">Law on Electronic Invoicing, as amended by amendments entering into force 12 December 2025.<\/li>\r\n <\/ol>\r\n <\/div>\r\n\r\n<\/div>\r\n\r\n<script type=\"application\/ld+json\">\r\n{\r\n \"@context\": \"https:\/\/schema.org\",\r\n \"@graph\": [\r\n {\r\n \"@type\": \"Article\",\r\n \"@id\": \"https:\/\/zuniclaw.com\/en\/vat-registration-serbia\/#article\",\r\n \"mainEntityOfPage\": { \"@type\": \"WebPage\", \"@id\": \"https:\/\/zuniclaw.com\/en\/vat-registration-serbia\/\" },\r\n \"headline\": \"VAT Registration in Serbia 2026: When Mandatory, When Voluntary, and What Changes in 2026\",\r\n \"description\": \"VAT registration in Serbia: threshold, voluntary registration, non-resident rules, fiscal representatives, and 2026 e-invoicing changes. Practical guide by Zunic Law.\",\r\n \"inLanguage\": \"en\",\r\n \"datePublished\": \"2026-05-21\",\r\n \"dateModified\": \"2026-05-21\",\r\n \"author\": {\r\n \"@type\": \"Person\",\r\n \"name\": \"Marija Medi\u0107 Ra\u010di\u0107\",\r\n \"jobTitle\": \"Senior Associate\",\r\n \"worksFor\": { \"@type\": \"LegalService\", \"name\": \"Zunic Law\", \"url\": \"https:\/\/zuniclaw.com\/\" },\r\n \"url\": \"https:\/\/zuniclaw.com\/en\/team\/marija-medic\/\"\r\n },\r\n \"publisher\": {\r\n \"@type\": \"LegalService\",\r\n \"name\": \"Zunic Law\",\r\n \"url\": \"https:\/\/zuniclaw.com\/\",\r\n \"logo\": {\r\n \"@type\": \"ImageObject\",\r\n \"url\": \"https:\/\/zuniclaw.com\/wp-content\/uploads\/elementor\/thumbs\/VECTORIZED-LOGO-BELI-qti8hsfdybufu1be07sesxk3w8d9oykopiz757moyg.png\"\r\n }\r\n },\r\n \"image\": { \"@type\": \"ImageObject\", \"url\": \"https:\/\/zuniclaw.com\/wp-content\/uploads\/vat-registration-serbia.jpg\" },\r\n \"articleSection\": \"Tax Law\",\r\n \"keywords\": \"VAT registration Serbia, VAT threshold Serbia, fiscal representative Serbia, voluntary VAT registration Serbia, non-resident VAT Serbia, EPPDV form Serbia\",\r\n \"about\": { \"@type\": \"Thing\", \"name\": \"VAT Registration in Serbia\" }\r\n },\r\n {\r\n \"@type\": \"FAQPage\",\r\n \"mainEntity\": [\r\n {\r\n \"@type\": \"Question\",\r\n \"name\": \"Does a newly incorporated Serbian company need to register for VAT immediately?\",\r\n \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"No. A newly incorporated Serbian company is not required to register for VAT immediately. The obligation arises only when taxable turnover in the previous 12 months exceeds RSD 8,000,000. Before reaching that threshold, registration is optional.\" }\r\n },\r\n {\r\n \"@type\": \"Question\",\r\n \"name\": \"Can a non-resident company operate in Serbia without registering for VAT?\",\r\n \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Yes, but only in specific circumstances. A foreign company that makes taxable supplies exclusively to VAT-registered Serbian businesses can rely on the reverse charge and has no registration obligation. If it supplies any non-registered persons, including consumers, it must register for VAT before commencing those supplies.\" }\r\n },\r\n {\r\n \"@type\": \"Question\",\r\n \"name\": \"What happens if I miss the mandatory VAT registration deadline?\",\r\n \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"The Tax Administration will treat the company as a VAT payer from the date the threshold was crossed, not from the date of registration. This means VAT is owed on all taxable supplies made after crossing the threshold. The company also loses the right to recover input VAT on purchases made during the unregistered period. Fines for non-registration start at RSD 400,000 for legal entities.\" }\r\n },\r\n {\r\n \"@type\": \"Question\",\r\n \"name\": \"Is a fiscal representative the same as a tax advisor or accountant?\",\r\n \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"No. A fiscal representative is a legally designated representative who acts on behalf of a foreign company specifically for VAT purposes in Serbia. A tax advisor or accountant may prepare the returns and advise on compliance, but that role is separate from the statutory function of a fiscal representative.\" }\r\n },\r\n {\r\n \"@type\": \"Question\",\r\n \"name\": \"How long does VAT registration in Serbia take?\",\r\n \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"The Tax Administration typically processes EPPDV applications within 3 to 5 business days. Registration in SEF should be completed on the same day as VAT registration.\" }\r\n },\r\n {\r\n \"@type\": \"Question\",\r\n \"name\": \"What is the POPDV form and who needs to submit it?\",\r\n \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"POPDV (Pregled obra\u010duna poreza na dodatu vrednost) is the VAT calculation overview form that all VAT payers must submit alongside their periodic VAT return. It is submitted electronically through the ePorezi portal on the same deadline as the VAT return.\" }\r\n },\r\n {\r\n \"@type\": \"Question\",\r\n \"name\": \"Can I recover VAT on expenses incurred before registering?\",\r\n \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"For mandatory registration: input VAT on purchases made after the threshold was crossed but before registration was filed is technically recoverable, but the window for doing so depends on the circumstances and is subject to Tax Administration review. For voluntary registration: input VAT is recoverable from the effective registration date, not from before.\" }\r\n }\r\n ]\r\n }\r\n ]\r\n}\r\n<\/script>\r\n\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>VAT Registration in Serbia 2026: Full Guide | Zunic Law Updated: May 2026. | Next review: November 2026. Most foreign companies incorporating in Serbia ask about VAT on day one. They want to know the threshold. What they rarely ask about, and what tends to cause the most problems, is timing. VAT obligations in Serbia […]<\/p>\n","protected":false},"author":10,"featured_media":75494,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[112,133],"class_list":["post-75485","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-law-en","category-tax-law"],"_links":{"self":[{"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/posts\/75485","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/comments?post=75485"}],"version-history":[{"count":8,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/posts\/75485\/revisions"}],"predecessor-version":[{"id":75504,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/posts\/75485\/revisions\/75504"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/media\/75494"}],"wp:attachment":[{"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/media?parent=75485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/categories?post=75485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}