Free tool

Serbian VAT calculator

Add or remove VAT (20% or 10%) from an amount in dinars (RSD).

Standard rate 20%, reduced 10% for certain categories. Mandatory VAT registration threshold is 8.000.000 RSD of turnover in the previous 12 months. Updated: 2026-06-02.

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VAT questions

What are the VAT rates in Serbia?

The standard VAT rate is 20% and the reduced rate is 10% — the reduced rate applies to certain goods and services (e.g. basic foodstuffs, medicines, utilities, books).

When must a business register for VAT?

VAT registration is mandatory once total turnover in the previous 12 months exceeds 8.000.000 RSD. Voluntary registration before reaching the threshold is also possible.

How do I extract VAT from a gross amount?

If the amount includes VAT, the net base = amount ÷ (1 + rate/100). For 20% VAT, the base = gross ÷ 1.20, and VAT is the difference. The calculator does this automatically.

Do flat-rate (paušal) sole traders charge VAT?

A flat-rate preduzetnik is not automatically in the VAT system, but once they cross the turnover threshold or register voluntarily, they charge VAT like any other taxpayer.