Serbia VAT Rate 2026: 20% Standard Rate

How Much Is VAT in Serbia?

The standard VAT rate in Serbia is 20% in 2026. Other rates: 10% — Basic foodstuffs such as bread and milk, medicines, daily newspapers and certain publications, public passenger transport, utilities such as natural gas and heating, hotel accommodation; 0% — Exports and related transport services (exempt with right of deduction). Locally the tax is called Porez na dodatu vrednost (PDV). Standard VAT/GST rates worldwide range from around 5% to 27%.

How to calculate Serbia VAT

To add 20% VAT to a net (tax-exclusive) price, multiply it by 1.2. To remove VAT from a gross (tax-inclusive) price, divide it by 1.2.

• Add VAT: RSD 100 net × 1.2 = RSD 120 gross (that is RSD 20 of VAT)
• Remove VAT: RSD 120 gross ÷ 1.2 = RSD 100 net (that is RSD 20 of VAT)

Use the Serbia VAT calculator above for any amount, or compare Serbia with every other country in our VAT rates by country table.

Current VAT Rates (2026)

Key VAT milestones

• 2026: Internal invoices must be issued via the SEF e-invoicing system from 1 April; e-delivery notes for excise goods from January
• 2023: Mandatory B2B e-invoicing through the state SEF system
• 2014: Reduced rate raised from 8% to 10%
• 2012: Standard rate raised from 18% to 20%
• 2005: VAT introduced at 18% and 8%, replacing the sales tax

Is the VAT rate the same everywhere in Serbia?

The same VAT rates apply throughout Serbia; Serbian VAT is not administered in practice in Kosovo, which applies its own VAT system.

Good to know

Serbia runs one of Europe's most comprehensive e-invoicing systems: almost all B2B and B2G invoices must be exchanged through the government SEF platform, and electronic delivery notes are being phased in from 2026.

Serbia is not in the EU, so EU VAT rules such as OSS and intra-community supplies do not apply.

Zero-rated supplies (0%)

VAT is charged at 0%, but the seller can still recover input VAT on related costs:

• Exports of goods
• Transport and other services directly linked to exports
• International passenger air transport

VAT-exempt supplies

No VAT is charged, and the seller generally cannot recover input VAT on related costs:

• Financial services and trading in securities
• Insurance and reinsurance
• Letting of apartments and business premises
• Healthcare
• Education

Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Poreska uprava (Tax Administration of Serbia) before relying on them.

Cross-border rules

Digital services and e-commerce: Foreign providers of electronic services to Serbian consumers must register for VAT from the first sale (no threshold) and charge 20% Serbian VAT.

Tourist VAT refunds: Non-residents can reclaim VAT on goods exported within three months when purchases on one receipt total at least RSD 6,000 including VAT.

For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.

Nearby Countries

What is the current VAT rate in Serbia?

The standard VAT rate in Serbia is 20% in 2026. Other rates in force: 10% (reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.

How do I calculate VAT in Serbia?

To add 20% VAT, multiply the net price by 1.2. To remove it from a VAT-inclusive price, divide by 1.2; the difference is the VAT. The calculator at the top of this page does both.

What is the VAT registration threshold in Serbia?

Resident businesses must register once turnover exceeds RSD 8 million in the previous 12 months. Foreign businesses must register before their first taxable supply.

Can tourists get a VAT refund in Serbia?

Yes. Non-residents can reclaim VAT on goods taken out of Serbia within three months if one purchase totals at least RSD 6,000 including VAT.

Where these figures come from

• PwC Worldwide Tax Summaries - Serbia, Other taxes
• Poreska uprava - VAT refund to foreign passengers
• VATupdate - Serbia SEF changes from April 2026