Is there a free VAT/GST threshold for foreign digital sellers?

No — register from the first in-scope supply. Botchannels

Is a local tax representative mandatory?

Yes — tax proxy generally mandatory for non-resident ESS providers

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Europe · Serbia

Serbia: VAT on digital services

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Not supported by the free-threshold API · Local term: VAT

Last verified: 2026-10-29

Non-residents supplying electronically supplied services to Serbian consumers or non-VAT-registered persons must register for Serbian VAT before sales begin (no turnover threshold) and generally appoint a tax proxy. Standard rate 20%. File PP PDV and pay within 15 days after the tax period; monthly if prior-12-month turnover > RSD 50m, otherwise quarterly (new businesses typically monthly initially). B2B to VAT-registered Serbian customers: reverse charge

Not supported by the free-threshold API: why

Nil-threshold regime

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Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (VAT)

Free threshold?: No — Nil-threshold regime
Amount / measure: RSD 0
No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply
Window: No threshold (from the first sale)
Standard rate: 20.0%
Standard VAT 20%
Who must register: Foreign entities providing electronically supplied services to non-VAT-registered persons in Serbia
Evidence of location: Customer in Serbia without VAT registration. Fixed multi-evidence checklist: Not specified in official English guidance as of 2026-10-29
Invoicing: Charge 20% VAT once registered via tax proxy
Filing: PP PDV within 15 days after period end. Monthly if turnover > RSD 50 million in prior 12 months; else quarterly
Effective: VAT Law rules on electronically supplied services by non-residents
Authority: Poreska uprava (PURS)

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class: Digital service
Support status: Not supported by the free-threshold API — Nil-threshold regime

How to register

Self-register online?: No — Not alone — non-resident ESS providers generally must appoint a Serbian tax proxy (VAT representative) who registers and handles PURS obligations (eTaxes / EPPDV). Registration is due from the first B2C ESS sale (no foreign threshold)
Resident representative / fiscal agent: Generally mandatory — tax proxy/representative for non-resident ESS providers (jointly liable). Exception paths may exist where supplies are only to VAT-registered Serbian businesses (reverse charge)
Regime: Serbia VAT for foreign electronically supplied services to non-VAT-registered customers via mandatory tax proxy

Steps (in order)

Confirm ESS to Serbian non-VAT-registered customers. There is no foreign turnover threshold — register before / from the first such sale
Appoint a Serbian tax proxy and obtain a Serbian TIN as the proxy directs
Register for VAT with PURS (eTaxes / EPPDV) through the proxy before starting supplies — https://www.purs.gov.rs/
Charge 20% VAT; file PP PDV and pay within 15 days after each tax period (monthly or quarterly per turnover rules)

Documents

Tax-proxy appointment — Written appointment; proxy is jointly liable
Serbian TIN / EPPDV registration pack — As PURS / eTaxes require
Foreign incorporation / tax evidence — Apostille/legalisation + Serbian translation as practice requires

Official processing time: PURS does not publish an English service-level time for non-resident ESS VAT registration via tax proxy on the pages reviewed as of 2026-10-29. Domestic EPPDV confirmation is sometimes cited as within about 24 hours of receipt once papers are complete — confirm with the proxy
Official fees: Government fees not summarised in English; proxy, apostille and translation costs are commercial
Portal: https://www.purs.gov.rs/
Local bank account: Generally a Serbian account for VAT credits, or use the proxy’s account (cannot pay Serbian VAT from abroad per secondary guidance)
Filing frequency: Monthly or quarterly depending on turnover; PP PDV within 15 days after the period
Payment currency: RSD
Input VAT recovery: Possible in principle under Serbian VAT rules via the proxy — confirm recovery position
Portal language: Serbian (official); some English brochures on purs.gov.rs
Penalties: Fines for non-registration cited in secondary materials (legal entity ranges); confirm current Penal Law / VAT Act amounts with PURS

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Serbia — Member firm
Deloitte Serbia — Member firm
EY Serbia — Member firm

Official sources

PURS
Law on VAT (PURS upload)

Last verified: 2026-10-29.

FAQ

Is there a free VAT/GST threshold for foreign digital sellers?: No — register from the first in-scope supply. Botchannels
Is a local tax representative mandatory?: Yes — tax proxy generally mandatory for non-resident ESS providers
What rate applies?: 20% VAT
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice