The Serbian Tax Administration has issued an official opinion (Sluzbeno misljenje) clarifying that the absence of a driver’s name on delivery notes (otpremnica) constitutes a formal defect that may justify the denial of input VAT deduction (odbitak prethodnog poreza). This interpretation, published on 28 September 2026, stems from Article 38 of the VAT Law and Rulebook on Invoice Content, which mandate that transport documents accompanying goods must identify the transporter and driver to establish a verifiable chain of custody. The Tax Administration argues that without the driver’s name, the authenticity of the supply cannot be sufficiently verified, exposing the transaction to potential fraud risk. The opinion references recent court rulings (e.g., Administrative Court Judgment No. 2025/1124) where missing driver details led to VAT deduction reversals and penalty assessments. Taxpayers are advised to ensure all delivery notes issued or received after 1 October 2026 include the driver’s full name, ID number, and vehicle registration. Retroactive corrections for past periods are possible only if supplemented by carrier confirmations or GPS logs.
Key Takeaways
- Mandatory Driver Identification on Transport Documents: Effective immediately, all delivery notes for taxable supplies of goods must contain the driver’s full name, personal identification number (JMBG), and vehicle license plate. Electronic delivery notes (e-otpremnica) via the SUF (Unified Fiscal System) must populate the new mandatory fields.
- Risk of Input VAT Denial and Penalties: Non-compliant documents may lead to denial of input VAT deduction for the recipient, plus potential penalties of 30-100% of the unpaid tax under Article 81 of the Tax Procedure Law. The burden of proof shifts to the taxpayer to demonstrate the supply occurred despite the formal defect.
- Remediation for Historical Transactions: For deliveries before 1 October 2026, taxpayers can submit supplementary carrier statements or telematics data to cure the defect. However, the Tax Administration may still challenge deductions if the supplementary evidence is deemed insufficient or self-serving.
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