The Tax Administration issued a second activity report for the Tax Police Sector on 11 September 2026, covering enforcement actions during the first half of September. The report highlights targeted inspections in the digital economy, including e-commerce platforms and digital service providers, as well as continued scrutiny of excise goods movements. The Sector identified discrepancies in VAT reporting and undeclared income from cross-border digital services. The Administration reiterates that non-resident digital service providers exceeding the registration threshold must register for Serbian VAT and appoint a fiscal representative.
Key Takeaways
- Digital Economy Focus: E-commerce and digital services are now a permanent audit priority; non-resident providers must assess Serbian VAT obligations.
- Excise Controls: Increased checks on fuel, tobacco, and alcohol supply chains; ensure transport documentation complies with excise regulations.
- Data Analytics: The Sector employs advanced data matching between customs, banking, and VAT ledgers to detect anomalies.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement