Selling into Serbia from abroad: VAT fiscal representation

When a fiscal representative is required

Article 10a of the Serbian VAT Act requires a foreign person who makes supplies in Serbia on which VAT is due, or exempt supplies with the right to deduct input VAT, to appoint a fiscal representative and register for VAT. The turnover threshold that applies to Serbian businesses does not apply here: the obligation arises with the first taxable supply.

Typical cases are a foreign manufacturer selling equipment to consumers or to public bodies that are not VAT payers, a company organising an event in Belgrade with tickets sold to the public, or a supplier of services connected to real estate in Serbia.

• taxable supplies of goods or services in Serbia
• customers who are not Serbian VAT payers
• no seat or permanent establishment in Serbia

The exception: VAT-registered customers

If the foreign company sells only to Serbian VAT payers, it does not appoint a representative and does not register. The Serbian customer calculates and pays the VAT under the reverse charge. This is the usual situation for business-to-business supplies.

One sale to a customer that is not a VAT payer is enough to trigger the obligation. Before accepting orders from individuals or public bodies in Serbia, check the customer's VAT status.

Who can be a fiscal representative

The representative can be an individual, a sole trader or a company resident or seated in Serbia, registered for VAT for at least 12 months and without overdue tax debts on the date of application. The Tax Administration must approve the representative by a decision. A permanent establishment of the same foreign company cannot act as its representative, and a foreign company can have only one.

The representative performs all VAT obligations in the name and for the account of the foreign company: registration, calculation of VAT, invoicing, returns and payments. If the appointment ends, the foreign company has 15 days to appoint a new representative; otherwise it is treated as deregistered.

If you only buy in Serbia

A foreign company that pays Serbian VAT on purchases, such as hotels, trade fairs or services, but makes no supplies in Serbia does not register. Whether it can get that VAT refunded depends on reciprocity with its home country. The list published in January 2026 covers 21 countries, so check the current list before you count on a refund.

The mistakes we see

The first is starting to sell to consumers in Serbia on the assumption that the turnover threshold also protects a foreign company. The second is choosing a representative who does not have 12 months of VAT registration or has tax debts, and finding out only when the Tax Administration rejects the application. The third is letting the representative's appointment end without replacing it within 15 days.

Frequently asked questions