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Serbia VAT on non-resident digital services

Serbia implemented Value Added Tax obligations on foreign providers and marketplaces for digital or electronic services to consumers from 1 April 2017. There is a VAT registration threshold of RSD 8million (approx €68,000) per annum sales (to be confirmed on non-residents).

The current VAT rate in Serbia is 20%. VAT Calc’s global VAT and GST on digital services blog keeps a live update on how countries are imposing indirect taxes on non-resident providers and electronic marketplaces.

What digital services are liable to VAT in Serbia?

The following service income earned by non-residents is subject to VAT:

  • Telecoms
  • Broadcast (radio and TV)
  • Services supplied electronically
  • Streaming or download media
  • E-learning
  • Data storage and processing
  • Web domain and other services

VAT registration and compliance

Online VAT registrations. Once registered, providers will file returns either quarterly or monthly as prescribed by the Tax Administration. Electronic filings must then be submitted, along with VAT payables, by the 15th of the following month.

Non-resident must appoint a local representative.

Europe VAT on digital services

Country (click for details) Rate Date Threshold Comments
EU 27 member states 17% to 27% Jan 2015 €10k EU residents; Nil for non-EU
Albania 20% Jan 2015 Nil
Andorra 4.5% Jan 2015 Nil
Belarus 20% Jan 2018 Nil
Georgia 18% Oct 2021 Nil
Iceland 24% Nov 2011 ISK 2 million
Kosovo 18 Sep 2015 Nil
Moldova 20% Apr 2020 Nil
Norway 25% Jul 2011 NOK 50,000
Russia 16.67% Jan 2017 Nil B2C & B2B
Serbia 20% Apr 2017
Switzerland 7.7% Jan 2010 CHF 100,000 on global income
Turkey 18% Jan 2018 Nil
Ukraine 20% Jan 2022 UAH 1m
UK 20% Jan 2015 Nil

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