Serbia VAT Guide for Nonresident SaaS and E-commerce
A practical guide for US SaaS and e-commerce companies selling into Serbia. Rates, registration thresholds, filing deadlines and e-invoicing status, pulled from the same data that powers our free tools.
RSD 8,000,000 (~USD 75,000) in annual taxable supplies. The same RSD 8M turnover threshold applies to nonresident sellers of electronically supplied services to Serbian consumers; below it, registration is voluntary.
Filing frequency
Monthly or Quarterly
Do I need to register for VAT in Serbia?
Serbia charges 20% VAT (PDV) on supplies to Serbian consumers. The Tax Administration (Poreska uprava) requires nonresident sellers of electronically supplied services to register once annual sales to Serbian customers exceed RSD 8,000,000 (about USD 75,000). Below the threshold, voluntary registration is available. Serbia is not in the EU and not in any OSS scheme.
B2C electronically supplied services (SaaS, downloads, streaming, online ads): register with Poreska uprava once annual Serbian B2C turnover exceeds RSD 8,000,000. Tax rate is 20%.
B2B services to a VAT-registered Serbian buyer: reverse-charge mechanism applies under Article 12 of the Serbian VAT Law. The buyer self-accounts. Capture the buyer's PIB (tax ID) and Serbian VAT number.
Tax representative: nonresident sellers must appoint a Serbian-resident tax proxy authorised by Poreska uprava. The proxy is jointly and severally liable for VAT obligations.
E-invoicing (SEF): Serbia's Sistem elektronskih faktura is mandatory for B2G and B2B issuers since 2023. Nonresident e-services sellers report through the Poreska uprava nonresident channel rather than SEF directly.
How to register
Serbian VAT registration runs through Poreska uprava. A Serbian-resident tax proxy is mandatory and handles the application, monthly returns and correspondence with the tax authority on the seller's behalf.
What you'll need: US tax ID (EIN), articles of incorporation (Serbian-translated, notarised), tax-proxy engagement, evidence of crossing RSD 8,000,000, expected Serbian turnover.
Typical timeline: 4 to 8 weeks from a complete application. Tax-proxy onboarding and notarised translations are the main timeline drivers.
Cost: Registration is free. Plan for EUR 4,000 to EUR 12,000 per year in tax-proxy fees, plus translation and notarisation costs at registration.
Filing and deadlines
Serbian VAT returns are filed monthly (turnover above RSD 50M) or quarterly (below) through Poreska uprava's e-portal, in RSD. There is no OSS overlap. Returns are due within 15 days of the period end.
Local Serbia filing frequency: Monthly or Quarterly.
Return due: Within 15 days of period end.
Payment due: Same as return.
E-invoicing status in Serbia
Status
Mandatory
Format
UBL 2.1 via SEF (Sistem Elektronskih Faktura)
Model
Pre-clearance (centralised)
Scope
B2G + B2B
Go-live
B2G 2022-05-01; B2B 2023-01-01
SEF is the legal channel for VAT invoices; B2C covered by fiscalisation (eFiskalizacija) separately.
Common mistakes US SaaS makes in Serbia
Confusing the RSD 8M threshold with EU OSS. Serbia is outside the EU VAT area; OSS does not cover Serbian sales. Local registration with Poreska uprava is required.
Trying to register without a Serbian tax proxy. Poreska uprava will not process nonresident applications without an authorised Serbian-resident proxy. The proxy carries joint liability.
Charging VAT on B2B sales to PIB-registered Serbian buyers. Reverse charge applies; the buyer self-accounts. Charging in error means refunding and amending later returns.
Filing in EUR or USD. Returns must be in RSD. Use the official mid-rate published by the National Bank of Serbia (NBS) for FX conversion on the supply date.
Trusting Stripe Tax to handle Serbian VAT. Stripe collects but you remain the supplier of record. Poreska uprava registration via a Serbian tax proxy is still your obligation.
Not sure if you've crossed the Serbia threshold?
Run a free exposure check across Serbia and the major Eastern European, EU and APAC jurisdictions. Upload a CSV or sync Stripe; we'll show every country where you're already over the line.
The standard VAT rate in Serbia is 20%. Reduced rates apply at 10%, 0%.
Do US SaaS companies need to register for Serbian VAT?
Yes, once annual sales of electronically supplied services to Serbian consumers exceed RSD 8,000,000 (about USD 75,000). Below the threshold, registration is voluntary. A Serbian-resident tax proxy is required for nonresident registration.
What is the Serbian VAT registration threshold for nonresident sellers?
RSD 8,000,000 in annual taxable supplies (about USD 75,000). The same threshold that applies to resident traders also applies to nonresident e-services suppliers under Serbia's VAT Law.
How often do I file VAT returns for Serbia sales?
Serbian VAT returns are filed monthly above RSD 50M annual turnover, quarterly below. Returns are due within 15 days of period end. The data sources show the local Serbian filing frequency as: Monthly or Quarterly.
Is e-invoicing mandatory in Serbia?
E-invoicing status in Serbia: Mandatory. Format: UBL 2.1 via SEF (Sistem Elektronskih Faktura).
Can I use the EU One Stop Shop (OSS) for Serbian VAT?
No. Serbia is an EU candidate country but is not part of the EU VAT area or any OSS scheme. Serbian VAT is filed directly with Poreska uprava through a Serbian-resident tax proxy.