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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.

Physical Therapist Services to Invoice

  • PT evaluation
  • Manual therapy
  • Therapeutic exercise
  • Gait training
  • Ultrasound therapy
  • Home exercise plan
  • Neuromuscular re-ed

Invoice Requirements in Serbia

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

Payment Terms

Co-pays due at service. Insurance billed monthly. Cash pay packages available.

Готовина15 дана30 данаРок

Payment Methods in Serbia

Bank TransferCredit CardCashPayPal

Physical Therapist Invoice Tips

  • Include CPT codes
  • Note functional goals
  • Reference referral source
  • Document progress
  • Track authorization

Frequently Asked Questions

What tax rate applies to physical therapist 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 physical therapists in Serbia?

Common payment methods in Serbia include: Bank Transfer, Credit Card, Cash, PayPal. Co-pays due at service. Insurance billed monthly. Cash pay packages available.

What should physical therapist invoices include in Serbia?

Your invoice should include: PIB number, MB (registration), Client PIB, Invoice number. For physical therapist services specifically, also include: PT evaluation, Manual therapy, Therapeutic exercise.

How to handle insurance auth?

Track authorized visits closely. Notify patient before limit is reached.

Bill for documentation?

Usually bundled into service codes. Some detailed reports billed separately.

What PDV rates apply?

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