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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.

Game Developer Services to Invoice

  • Game development
  • Level design
  • Game mechanics
  • Unity/Unreal work
  • Mobile games
  • VR/AR games
  • Game porting

Invoice Requirements in Serbia

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

Payment Terms

Milestone-based: prototype, alpha, beta, release. Publishers often Net 30-60.

Готовина15 дана30 данаРок

Payment Methods in Serbia

Bank TransferCredit CardCashPayPal

Game Developer Invoice Tips

  • Reference build versions
  • Include milestone deliverables
  • Document platform targets
  • Note engine licenses
  • Track asset creation

Frequently Asked Questions

What tax rate applies to game developer 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 game developers in Serbia?

Common payment methods in Serbia include: Bank Transfer, Credit Card, Cash, PayPal. Milestone-based: prototype, alpha, beta, release. Publishers often Net 30-60.

What should game developer invoices include in Serbia?

Your invoice should include: PIB number, MB (registration), Client PIB, Invoice number. For game developer services specifically, also include: Game development, Level design, Game mechanics.

How to structure game dev payments?

Milestone payments: concept, prototype, alpha, beta, gold master.

Should engine licenses be included?

Pass through at cost or factor into project. Specify in contract.

What PDV rates apply?

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