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VAT Guide: 🇷🇸 Serbia

VAT Rates

Standard: 20% | Reduced: 10%

PDV

RSD

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PDV Calculator for Serbia - Complete Guide 2026


Welcome to the most comprehensive PDV calculator for Serbia. With a standard rate of 20%, calculating PDV accurately is essential for businesses and individuals operating in Serbia. Our professional online calculator provides instant, accurate results whether you need to add PDV to a net amount or remove PDV (reverse calculation) from a gross price.


Serbia operates an independent PDV system, though it may have agreements with neighboring countries and trading partners.


The PDV system in Serbia was introduced in 2005, making it one of the modern implementations of value added taxation in the region.


How to Calculate

How to Calculate PDV in Serbia


Calculating PDV in Serbia involves two primary operations: adding PDV to a net amount and removing PDV from a gross amount. Here's how each calculation works:


Adding PDV (Net to Gross)


When you have a net price (excluding PDV) and need to calculate the final price including PDV:


Formula: Gross Amount = Net Amount x (1 + 20/100)

Multiplier: 1.2000


Example Calculation:

  • Net Amount: 100.00
  • PDV Rate: 20%
  • PDV Amount: 100.00 x 20/100 = 20.00
  • Gross Amount: 100.00 + 20.00 = 120.00

    • Removing PDV (Gross to Net) - Reverse Calculation


    When you have a gross price (including PDV) and need to extract the net amount and PDV:


    Formula: Net Amount = Gross Amount / (1 + 20/100)

    Divider: 1.2000


    Example Calculation:

  • Gross Amount: 120.00
  • PDV Rate: 20%
  • Net Amount: 120.00 / 1.2000 = 100.00
  • PDV Amount: 120.00 - 100.00 = 20.00

    • Quick Reference Table



    VAT Rates

    PDV Rates in Serbia (2026)


    Serbia applies the following PDV rates:


    Standard Rate: 20%


    The standard PDV rate of 20% applies to most goods and services in Serbia. This includes:

  • Most consumer goods and retail products
  • Professional services (consulting, legal, accounting)
  • Digital services and software
  • Telecommunications
  • Luxury goods
  • Most B2B services


    • Reduced Rates


    Serbia also applies reduced PDV rates to certain categories of goods and services:


    10% Reduced Rate: Basic food, Medicines, Books and newspapers, Public utilities, Hotel accommodation



    Zero Rate and Exemptions


    The following are typically exempt from PDV or subject to 0% rate in Serbia:

  • Exports to non-domestic countries
  • Medical and healthcare services
  • Educational services
  • Financial and insurance services
  • Certain charitable activities

    • Registration & Compliance

    PDV Registration in Serbia


    Registration Threshold


    Serbia has specific PDV registration requirements that businesses must comply with.




    Registration Process


    To register for PDV in Serbia:

  • 1. Submit an application to Poreska uprava Republike Srbije
  • 2. Provide business documentation and identification
  • 3. Receive your PDV identification number
  • 4. Begin charging and collecting PDV



    • Filing Requirements


    Businesses must file PDV returns according to Serbia's specific requirements.


    Special Rules

    Special PDV Rules in Serbia



    Unique Features of Serbia's PDV System


    - EU candidate country, not a member: no OSS, no VIES verification, no intra-EU reverse charge

    - Local currency is the Serbian dinar (RSD), not the euro

    - Mandatory e-Faktura electronic invoicing for B2B and B2G sales, phased in during 2022-2023



    Reverse Charge Mechanism


    Serbia may apply reverse charge rules for certain business transactions.


    Digital Services


    Digital services provided to consumers in Serbia are subject to PDV at the standard rate.


    E-Invoicing and Digital Reporting


    Poreska uprava Republike Srbije manages the PDV system in Serbia. Electronic invoicing and digital reporting are key features of the system.


    Business Tips

    Business Tips for PDV in Serbia


    For Businesses Operating in Serbia


    1. Keep Accurate Records: Maintain detailed records of all transactions including invoices, receipts, and PDV calculations.


    2. Understand Rate Classifications: Ensure you apply the correct PDV rate to each product or service. Misclassification can lead to penalties.


    3. Stay Updated: PDV rates and rules can change. Check [Poreska uprava Republike Srbije](https://www.purs.gov.rs) regularly for updates.


    4. Consider Professional Advice: For complex transactions, especially cross-border ones, consider consulting a tax professional.



    For International Businesses


  • Check if you need to register for PDV in Serbia
  • Understand import PDV procedures
  • Consider using a fiscal representative if required


    • Common Mistakes to Avoid


  • 1. Applying the wrong PDV rate
  • 2. Missing filing deadlines
  • 3. Failing to register when required
  • 4. Incorrect invoice formatting
  • 5. Not reclaiming eligible input PDV

    • FAQ

    Frequently Asked Questions - PDV in Serbia


    Q: What is the current PDV rate in Serbia?

    A: The standard PDV rate in Serbia is 20%. Reduced rates may apply to certain goods and services.


    Q: How do I add PDV to a price?

    A: Multiply the net price by 1.20. For example, 100 x 1.20 = 120.00.


    Q: How do I remove PDV from a gross price?

    A: Divide the gross price by 1.20. For example, 120.00 / 1.20 = 100.


    Q: What is the PDV formula for Serbia?

    A: To add PDV: Net x 1.20 = Gross. To remove: Gross / 1.20 = Net.


    Q: Are all products subject to 20% PDV?

    A: No. Essential goods like food, medicine, and books often have reduced rates. Some services are exempt.


    Q: Do I need to register for PDV in Serbia?

    A: This depends on your business activities and turnover. Check the registration threshold and requirements.


    Q: Can I reclaim PDV paid on business purchases?

    A: Yes, registered businesses can typically reclaim input PDV on eligible business expenses.


    Q: How often do I need to file PDV returns?

    A: Filing frequency varies based on your business size and turnover. It can be monthly, quarterly, or annually.


    Industries

    PDV by Industry in Serbia



    Serbia has significant activity in the following industries, each with specific PDV considerations:



    Automotive components


    The automotive components sector in Serbia is subject to standard PDV rules, with specific considerations for:

  • B2B transactions and reverse charge applicability
  • Export and international sales
  • Industry-specific exemptions or reduced rates

    • Agriculture


    The agriculture sector in Serbia is subject to standard PDV rules, with specific considerations for:

  • B2B transactions and reverse charge applicability
  • Export and international sales
  • Industry-specific exemptions or reduced rates

    • IT and software services


    The IT and software services sector in Serbia is subject to standard PDV rules, with specific considerations for:

  • B2B transactions and reverse charge applicability
  • Export and international sales
  • Industry-specific exemptions or reduced rates

    • Mining and metals


    The mining and metals sector in Serbia is subject to standard PDV rules, with specific considerations for:

  • B2B transactions and reverse charge applicability
  • Export and international sales
  • Industry-specific exemptions or reduced rates



    • E-Commerce and Digital Sales


    Businesses selling online to consumers in Serbia must:

  • Charge PDV at the appropriate rate
  • Include PDV in displayed prices for B2C sales
  • Issue compliant invoices
  • File and pay PDV on time


    • Why Use Our PDV Calculator for Serbia


    Our free PDV calculator for Serbia offers:


    - Instant Calculations: Get accurate results in seconds

    - Both Directions: Add or remove PDV with ease

    - All Rates: Support for standard and reduced rates

    - Professional Output: Copy or export results

    - Multi-Language: Available in English, German, French, Italian, and Spanish

    - Mobile Friendly: Calculate on any device


    Whether you're a business owner, accountant, or individual making purchases in Serbia, our calculator helps you get accurate PDV calculations every time.


    For official information, visit [Poreska uprava Republike Srbije](https://www.purs.gov.rs).


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    *Last updated: October 2026. Rates and rules may change. Always verify with official sources.*


    Frequently Asked Questions

    Everything you need to know about VAT calculation

    Enter your amount, select your country, and choose whether to add VAT (net to gross) or remove VAT (gross to net). The calculator automatically shows net amount, VAT amount, and gross amount.

    VATCalc supports 62 countries including all 27 EU member states, UK, Switzerland, Norway, and many countries worldwide including USA, Canada, Australia, Japan, and more.

    Yes, VATCalc is completely free to use with no registration required. All features including bulk CSV processing and invoice calculations are available at no cost.

    Select 'Remove VAT' operation, enter the gross amount (including VAT), and the calculator will extract the net amount and VAT amount for you.

    Select your country from the dropdown to see all available VAT rates including standard, reduced, and super-reduced rates. The calculator automatically loads the correct rates for each country.

    Yes! Use our Bulk Calculator for CSV uploads up to 1000 items, or the Invoice Calculator for multi-rate invoices with different VAT rates per item.