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Serbia Tax Information

20% PDV

PDV (VAT) is 20% standard, 10% reduced. Registration above RSD 8 million turnover. Source: Serbian Tax Administration.

Freelancer Services to Invoice

  • Hourly consulting
  • Project-based work
  • Retainer agreements
  • Milestone billing
  • Rush/priority fees

Invoice Requirements in Serbia

PIB number
MB (registration)
Client PIB
Invoice number
PDV breakdown
Total in RSD

Payment Terms

Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

Готовина15 дана30 данаРок

Payment Methods in Serbia

Bank TransferCredit CardCashPayPal

Freelancer Invoice Tips

  • Always use a unique invoice number
  • Clearly state payment terms upfront
  • Include detailed breakdown of work
  • Add late payment fees
  • Keep copies for tax purposes

Frequently Asked Questions

What tax rate applies to freelancer invoices in Serbia?

Serbia has 20% PDV. PDV (VAT) is 20% standard, 10% reduced. Registration above RSD 8 million turnover. Source: Serbian Tax Administration.

What payment methods are common for freelancers in Serbia?

Common payment methods in Serbia include: Bank Transfer, Credit Card, Cash, PayPal. Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

What should freelancer invoices include in Serbia?

Your invoice should include: PIB number, MB (registration), Client PIB, Invoice number. For freelancer services specifically, also include: Hourly consulting, Project-based work, Retainer agreements.

How do I invoice for hourly freelance work?

List each task with hours worked and hourly rate. Include dates and detailed descriptions.

Should I charge a deposit as a freelancer?

Yes, especially for larger projects. A 25-50% deposit protects you from non-payment.

What PDV rates apply?

Serbia has 20% standard VAT and 10% reduced rate for essential items. Some goods and services are exempt.