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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.

Real Estate Agent Services to Invoice

  • Sales commission
  • Buyer representation
  • Listing services
  • Property marketing
  • Rental management
  • Consultation
  • Transaction coordination

Invoice Requirements in Serbia

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

Payment Terms

Commissions paid at closing through escrow.

Готовина15 дана30 данаРок

Payment Methods in Serbia

Bank TransferCredit CardCashPayPal

Real Estate Agent Invoice Tips

  • Reference property address
  • Show commission calculation
  • Include transaction date
  • Detail marketing expenses
  • Reference listing agreement

Frequently Asked Questions

What tax rate applies to real estate agent 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 real estate agents in Serbia?

Common payment methods in Serbia include: Bank Transfer, Credit Card, Cash, PayPal. Commissions paid at closing through escrow.

What should real estate agent invoices include in Serbia?

Your invoice should include: PIB number, MB (registration), Client PIB, Invoice number. For real estate agent services specifically, also include: Sales commission, Buyer representation, Listing services.

How are commissions invoiced?

Paid through escrow at closing. Invoice brokerage with property details and commission calculation.

Can agents charge for additional services?

Yes, services beyond standard representation can be billed separately.

What PDV rates apply?

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