VAT Guide for Businesses with Customers in Serbia

This text provides a guide for businesses with customers in Serbia regarding Value Added Tax (VAT).
The standard VAT rate in Serbia is 20%, with some services exempt from VAT. The VAT rates in Serbia include a standard rate of 20%, a reduced rate of 10%, and a zero rate.
The VAT registration threshold for domestic established sellers is RSD 8,000,000 in the previous 12 months.
Foreign sellers should register for VAT before commencing business activities in Serbia if they are supplying taxable goods or services.
Non-resident providers of digital services or products should register for VAT before supplying taxable Electronically Supplied Services to Serbian end consumers.
The Tax Identification Number (TIN) in Serbia is exclusively in numerical format.
The Republic of Serbia introduced VAT rules applicable to non-resident digital service providers in 2017. Non-resident companies providing electronically supplied services should impose a standard VAT rate of 20% on supplies provided to residents of Serbia.
Taxable digital services in Serbia include delivery of websites, audio and video recordings, and distance learning services.

Source Fonoa