Paušal in Serbia
What a paušal invoice must include (also for foreign clients)
Everything a paušal invoice needs, the note that you're outside the VAT system, invoices in euros to foreign companies and the dinar equivalent at the NBS rate.
In short
The full business name with your name and “preduzetnik” or “pr”, address, tax ID (PIB) and registration number; invoice number, date and date of supply; the client's details; description, quantity, price and total; a note that you're not registered for VAT. A flat-rate entrepreneur must not show VAT. For foreign currency, add the dinar value at the NBS middle rate.
When: On every invoice
What to do
The app adds all of this and won't issue an invoice that's missing something. Just make sure the details under My business are right.
Invoicing a foreign client
An invoice to a foreign company is usually in euros or dollars and bilingual (Serbian and English). Besides what every invoice has, it includes:
- the buyer's name, address and country, and their VAT ID if they have one
- your foreign-currency account (IBAN) and the bank's SWIFT code
- the currency and the dinar equivalent at the NBS middle rate on the invoice date
- the VAT note
The note Tefter uses reads (in Serbian): "Poreski obveznik nije u sistemu PDV-a. PDV nije obračunat na fakturi u skladu sa članom 33. Zakona o porezu na dodatu vrednost." Invoices to foreign buyers don't go through SEF.
How to do it in Tefter
Other obligations
Tax Administration contact centre: 0700 700 007 or 011 6969 069
This is a plain-language overview, not legal or tax advice. Rules change; when unsure, check the official pages or call the Tax Administration.
Common questions
Can a paušal business charge VAT?
No. A paušal business is outside the VAT system, and anyone who shows VAT on an invoice without being obliged to must pay it.
Which language should a foreign invoice be in?
The language isn't prescribed. A bilingual invoice in Serbian and English, readable by both the client and an inspector, is common practice.
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