The process of diplomatic sales in Serbia, especially in the context of new fiscalization, involves a regulated procedure that allows diplomatic missions and their employees to claim tax exemption on purchases of goods and services. This procedure includes the use of specific forms: SNPDV (Certificate of VAT Non-Payment) and LNPDV (List of VAT Non-Payment).
Diplomatic sales in Serbia, SNPDV, and LNPDV
Public
Serbia
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1027
Content accuracy validation date:
29.02.2024
Content accuracy validation time:
14:03h
Here's a detailed description of the process and the use of these forms:
Legal Conditions
- Legal Basis: The exemption from VAT for diplomatic missions is regulated by the VAT Law. Diplomatic missions and their employees can claim a VAT refund under certain conditions.
- Registration: Diplomatic missions must be registered with the competent tax authorities in Serbia and must have approval for VAT exemption.
Process Steps
- Obtaining Forms: The diplomatic mission or employee must obtain the SNPDV or LNPDV form from the competent tax authorities.
- Filling Out the Form: The form is filled out by the buyer (diplomat or employee at the diplomatic mission), detailing the purchase, including a description of the goods or services and the total value.
- Form Confirmation: After filling it out, the form is sent to the diplomatic mission for confirmation and stamping.
- Submitting the Form to the Seller: The buyer submits the confirmed form to the seller at the time of purchase.
- VAT-Free Sale: Based on the form, the seller carries out the sale without charging VAT. An invoice should be issued clearly showing the VAT exemption.
SNPDV and LNPDV Forms
- The SNPDV form is used for a certificate of VAT non-payment for B2B purchases.
- The LNPDV form is used for a certificate of VAT non-payment for B2C purchases.
Both forms should contain:
- Buyer's information (name, surname, position, diplomatic mission)
- A detailed description of the purchased goods or services
- Total transaction value, excluding VAT
- Date of purchase
- Signature and stamp of the diplomatic mission
Seller's Actions
Upon receiving a completed and confirmed form, the seller should:
- Verify the validity of the form (date, signature, stamp).
- Proceed with the sale without charging VAT.
- Keep a copy of the form as proof of the VAT-free sale for tax purposes.
Tax Exemption
The exemption from VAT is conducted based on the submitted and confirmed forms. The seller is required to maintain records of all transactions made using SNPDV and LNPDV forms and to present them to tax authorities during tax inspections or requests.
Conclusion
The diplomatic sales process in the context of new fiscalization requires adherence to the mentioned steps and proper use of the SNPDV and LNPDV forms to ensure compliance and facilitate VAT exemptions for eligible diplomatic purchases.
Other news from Serbia
New document was uploaded: Checklist for ESIR certification process in Serbia
Serbia
Author: Ištvan Božoki
The uploaded document serves as the official application template for companies seeking approval for their ESIR (Electronic System for Issuing Receipts) solutions in the Republic of Serbia. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
The Ministry of Finance in Serbia provided an Official Opinion: Fiscal Receipt Is The Proof for Warranty Claims
Serbia
Author: Tara Nedeljković
The Ministry of Finance has confirmed that a fiscal receipt is valid for issuing new warranty cards when resolving consumer complaints. This receipt serves as the sole proof of purchase, requiring detailed information like transaction type and tax identification. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Serbia has postponed the SEF B2B e-invoicing reforms until the end of 2026
Public
Serbia
Author: Tara Nedeljković
Serbia
Author: Tara Nedeljković
Serbia has postponed key SEF B2B e-invoicing reforms until the end of 2026, allowing more time for businesses to adapt to expanded requirements, electronic archiving, and stricter VAT reporting. While major technical and enforcement measures are deferred, 2025 updates already introduced improvements to VAT reporting, extended deadlines, and laid the groundwork for future pre-filled VAT returns Ser... Read more
Serbia: New SEF e-Invoicing Version 3.14.0 Launched on October 11, 2025
Public
Serbia
Author: Ivana Picajkić
Serbia
Author: Ivana Picajkić
The Ministry of Finance announced that SEF version 3.14.0 will go live on October 11, 2025, introducing an optional feature for exchanging recipient notifications about previous tax, in line with the latest amendments to the Regulation on Electronic Invoicing. The Ministry of Finance has announced that version 3.14.0 of the Electronic Invoicing System (SEF) will be available in the production envi... Read more
Serbia: Introduction of the Preliminary VAT Return and Abolition of the POPDV Form Postponed to 2027
Serbia
Author: Ivana Picajkić
The draft VAT Law amendments postpone the introduction of the preliminary VAT return and the abolition of the POPDV form by one year, shifting implementation from January 2026 to January 2027. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
The Tax Administration reminds Retailers in Serbia to check the status of their secure elements to avoid receipt issuance problems.
Serbia
Author: Tara Nedeljković
The Serbian Tax Administration has warned that fiscal receipts issued with defective or expired secure elements (BE) are not legally valid, urging companies to promptly check their BE status and request replacements via the ePorezi portal or local TA branches. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login