Serbia Valued Added Tax (VAT) FAQ

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisers if you have any questions.

The Serbia government has rules in place requiring providers of remote services to calculate and collect Serbia VAT.

Starting January 1, 2018, Amazon will collect and remit Serbia VAT at a standard rate of 20% on monthly subscription fees and other Selling on Amazon fees.

Sellers who are located in Serbia and sell on Amazon websites can provide Amazon with their Serbia VAT ID and will be issued a monthly invoice in relation to these fees (in certain cases VAT may not be charged if a seller has provided a Serbia VAT ID).

Follow the steps below to provide Amazon with your Serbia VAT ID:

1. Sign in to Seller Central
2. Under Settings, choose Account Info
3. In the section Tax Information, click on VAT information
4. From the list of countries, select Serbia
5. Add your VAT ID
6. Select I accept and acknowledge all conditions set out in the Tax registration agreement
7. Click Save

How does this apply to my selling account?

If you are a resident of Serbia, Selling on Amazon Fees charged to your selling account will be subject to Serbia VAT with effect from January 1, 2018.

How do I obtain a Serbia VAT ID?

You may be able to register for a Serbia VAT ID online. For more information, see the Taxation on Serbia official website.

I am not a Serbia resident; will the Selling on Amazon fees charged to my account be subject to Serbia VAT?

If you are not a resident of Serbia, Selling on Amazon fees charged to your selling account will not be subject to Serbia VAT. Consult your tax advisor to understand if you have any VAT obligations in Serbia.

How do I provide my VAT ID to Amazon?

You can provide your Serbia VAT ID to Amazon. Sign in to Seller Central, click Settings > Account Info, and click VAT Information under the Tax Information module.

How is Serbia VAT charged?

Amazon will normally charge sellers a standard rate of 20% VAT on Selling on Amazon fees and monthly subscription fees with effect from January 1, 2018.

Why is Amazon continuing to collect Serbia VAT when I have provided a valid Serbia VAT ID?

Amazon is normally required to calculate and collect Serbia VAT even if you have provided a valid Serbia VAT ID, although you will be provided with a VAT invoice in relation to the VAT charged.

I updated my information to reflect my current address which is outside Serbia. Why is Amazon continuing to collect Serbia VAT?

Amazon will not calculate or collect Serbia VAT on your selling account fees unless the information you have provided at the time of the transaction indicates you are a resident of Serbia. Amazon calculates Serbia VAT on fees when an order is placed and collects it when an order is shipped; there may have been existing pending orders before you updated your current address and payment information.

Go to Seller Account Information, and review each section to ensure that all of your information is complete and accurate. Note that there may be several addresses and payment methods associated with your selling account.

I am no longer a resident of Serbia, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged Serbia VAT to my selling account?

Amazon is required to charge and remit Serbia VAT based on the information in your selling account. At the time the Serbia VAT was collected, Amazon had enough information to associate your account with Serbia. Amazon cannot refund Serbia VAT.

How do I receive a refund for previously charged Serbia VAT on my selling account?

Amazon is required to charge and remit Serbia VAT based on the information in your selling account. At the time the Serbia VAT was collected, Amazon had enough information to associate your account with Serbia. Amazon cannot refund Serbia VAT. However, you will be provided with a VAT invoice in relation to the VAT charged and, if you are eligible, this VAT may be recoverable via your Serbia VAT return. Please consult your tax advisor for any questions on VAT recovery.

Will Amazon provide me with an invoice for any Serbia VAT collected on my monthly subscription fees and Selling on Amazon fees?

Amazon will provide a monthly invoice to sellers who are charged Serbia VAT on their monthly subscription fees and Selling on Amazon fees. Your monthly invoice will be emailed to the primary email address mentioned in your selling account.

You can also view your monthly invoices by signing in to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices

I have added my Serbia VAT ID to my selling account. Can Amazon send me updated invoices with my Serbia VAT ID?

Amazon cannot modify prior invoices to reflect changes made to your selling account. Once you have provided Amazon with your Serbia VAT ID, you will receive the monthly VAT invoices via email.

Can Amazon help me with my tax return?

While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact a tax advisor if you have any questions about taxes or need assistance with your tax returns. We have created a list of third-party tax advisors solely as a resource for our sellers.