Serbia VAT (PDV) Guide for 2026: Rates, Registration & Compliance
Serbia's standard VAT (PDV) is 20%, with a reduced 10% band. This guide covers registration, taxable scope, and filing obligations.
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Key Takeaways
Serbia applies a standard VAT (PDV) rate of 20% to most goods and services, including SaaS and digital products, with a 10% reduced rate for basic food, newspapers, medicines, and public transport. As a non-EU country, the EU's EUR 10,000 threshold does not apply — a business registers once total turnover exceeds RSD 8 million over the previous 12 months, and a non-resident (including foreign suppliers of electronic services) must appoint a Serbian tax proxy to register. Securities trading, insurance, and financial services are exempt without input-VAT deduction; exports are zero-rated with the right of deduction.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Sales Tax Rates
Serbia applies a standard VAT (PDV) rate of 20% to most goods and services, including SaaS and digital products sold to consumers [2]. A reduced rate and zero-rating apply to specific categories:
Rate | Applies to |
|---|---|
20% (standard) | most goods and services, SaaS, and digital services |
10% (reduced) | basic food, daily newspapers, medicines, public transport, utilities, hotel accommodation |
0% (zero) | exports, with the right of deduction |
Foreign providers making taxable supplies in Serbia must register and appoint a fiscal representative regardless of turnover; where no representative is appointed, the Serbian recipient accounts for VAT under reverse charge [2].
Serbia VAT Calculator
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Serbia · PDVRates as of August 2026. Source: Tax Administration: Law on VAT (opens in a new tab).
Serbia · General rate
20%
PDV rate
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This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.
Registration & nexus threshold
Serbia is outside the EU, so the EU One Stop Shop and the EUR 10,000 threshold do not apply. A business registers for VAT once total turnover exceeds RSD 8 million over the previous 12 months [1]. A non-resident, including a foreign supplier of electronic services to Serbian consumers, must appoint a Serbian tax proxy and register; if it does not register, the recipient of the supply is the tax debtor [1]. Registration steps are in the How to Register section.
Filing frequency & deadlines
The standard VAT period is the calendar month, or the calendar quarter where annual turnover is below RSD 50,000,000; new businesses file monthly. The return and payment are due within 15 days of the period end [2].
Exemptions
Exempt supplies without input-VAT deduction include trading in securities, insurance and reinsurance, the lease of apartments used for residential purposes, and financial services generally [2]. Exports are zero-rated with the right of deduction [2].
Penalties
Failure to register can draw a misdemeanour fine of RSD 100,000 to RSD 2,000,000, and from January 2026 separate late-filing and late-payment penalties of up to RSD 10,000 per tax period can be imposed together [2][3].
Sources
Verified July 2026 against the Serbia Tax Administration and Law on VAT.
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