How to Invoice a Foreign Client from Serbia: Complete Guide

If you're a Serbian freelancer, preduzetnik, or paušalac working with clients in the UK, USA, Germany, or elsewhere in the EU — you've probably wondered: how do I properly invoice them? What currency do I use? Does the invoice need to be in Serbian? Do I add VAT?

This guide covers everything you need to know, including the legal requirements, step-by-step process, and examples for invoicing clients in specific countries.

Who this guide is for

This guide is for:

• Preduzetnici (sole traders registered at APR Serbia) working with international clients
• Paušalci — entrepreneurs on the flat-rate tax (paušalno oporezivanje), which is the most common setup for Serbian freelancers
• Serbian freelancers providing digital services — development, design, marketing, consulting, writing
• Anyone registered in Serbia who wants to legally invoice clients in the EU, UK, USA, or elsewhere

Legal requirements for invoicing abroad from Serbia

There is no special license or procedure required to invoice foreign clients. Any registered Serbian entrepreneur can freely provide services to foreign entities. The key legal points are:

• Your business must be registered at APR (Serbian Business Registers Agency)
• You need a devizni račun (foreign currency account) or a regular account that accepts international transfers — most Serbian banks offer this
• All income received from abroad must be recorded in your business books in RSD, using the NBS exchange rate on the date of receipt
• Received funds in foreign currency are reported in your periodic tax filings

What currency can you use on a Serbian invoice for foreign clients?

You can invoice in any currency agreed with the client — EUR, USD, GBP, CHF, or other. There is no obligation to invoice in RSD when billing foreign clients.

Here's how the currency flow works:

1. You issue an invoice in EUR (or another currency)
2. Client pays in EUR to your Serbian bank account
3. Your bank converts EUR to RSD (or holds it in your devizni račun)
4. You record the income in RSD in your books using the NBS middle exchange rate on the date payment was received

Does the invoice need to be in Serbian or English?

When invoicing a foreign client, the invoice can be written in English (or any other language). There is no legal requirement for it to be in Serbian when the recipient is abroad.

Best practice recommendation: Create a bilingual invoice (Serbian + English) — this satisfies any Serbian accounting requirements while also being readable for your foreign client. Our invoice generator supports bilingual output.

Step-by-step: how to create an invoice for a foreign client from Serbia

1. Gather your client's details. You need their full legal name (or company name), registered address, and ideally their tax/VAT number. For EU companies, this is their VAT ID (e.g., DE123456789 for German companies).
2. Agree on the invoice currency. Discuss with the client whether they prefer EUR, USD, or GBP. EUR is most common for EU clients, USD for US clients, GBP for UK clients.
3. Prepare your business details. Your invoice must include: your full registered name, address, PIB (Serbian tax ID), MB (registration number), and bank account details (IBAN + SWIFT/BIC).
4. Write a clear description of services. Be specific: "Web development — e-commerce platform, June 2026" is better than just "development services." Clear descriptions prevent payment disputes.
5. Add the VAT note. If you're a paušalac or otherwise not registered for VAT, add: "Not subject to VAT — taxpayer not registered for VAT (Art. 33, Serbian Law on VAT)."
6. Set a payment due date and your IBAN/SWIFT. Standard terms are 14–30 days. Without IBAN and SWIFT, your client's bank cannot process the transfer.
7. Send as PDF and archive. Send the invoice as a PDF (not Word). Keep a copy in your records for at least 10 years (Serbian accounting law requirement).

Use our free invoice generator to create a properly formatted invoice with all required fields in under 2 minutes — no registration needed.

How to invoice clients in the UK from Serbia

Since Brexit, the UK is no longer part of the EU, which simplifies things for Serbian freelancers in one way — there's no EU reverse charge mechanism to worry about.

• Currency: Invoice in GBP or EUR, depending on your agreement. Many UK companies prefer GBP.
• VAT: You don't charge UK VAT (you're not UK VAT registered). UK clients receiving services from non-UK suppliers may need to account for VAT themselves (UK reverse charge), but that's their responsibility, not yours.
• Language: English is fine.
• Payment method: SWIFT transfer, or consider Wise Business / Revolut Business for faster, cheaper transfers.

Full guide: How to Invoice a UK Client from Serbia

How to invoice clients in the USA from Serbia

• Currency: USD is standard. US companies almost always pay in USD.
• VAT: The US has no federal VAT system. You do not need to add any VAT. Your note "Not subject to VAT" is sufficient.
• W-8BEN: Some US companies (especially larger ones) may ask you to fill out a Form W-8BEN (for individuals) or W-8BEN-E (for companies) before making their first payment. This is a US tax form that confirms you are a non-US person and not subject to US withholding tax. It is straightforward to fill out.
• Payment: Wire transfer (SWIFT) or Wise Business. PayPal is also common for smaller amounts, but fees can be high.

Full guide: How to Invoice a US Client from Serbia

How to invoice clients in Germany / EU from Serbia

• Currency: EUR. EU companies strongly prefer EUR invoices.
• VAT / Reverse charge: Serbia is not an EU member, so standard EU VAT rules differ. As a Serbian entity, you generally don't charge EU VAT. EU companies may need to self-account for VAT under their domestic reverse charge rules. Adding a note about this on your invoice is professional practice: "Reverse charge — VAT to be accounted for by the recipient (Art. 196 EU VAT Directive)."
• Language: German companies almost always accept English invoices from foreign suppliers.
• IBAN: SEPA transfers work for EUR payments to Serbian IBANs from EU banks.

Full guide: How to Invoice a German / EU Client from Serbia

Common mistakes to avoid

• Missing IBAN or SWIFT: Without these, the foreign bank simply cannot process the transfer. Always include both.
• No VAT note: Even if you're not a VAT payer, the absence of any VAT-related note on a B2B invoice can cause confusion or delays on the client's accounting side.
• Wrong currency: If you agreed on EUR but invoiced in USD, the client's accounting team may return the invoice for correction.
• Vague service description: "Services" or "work done" is not a valid invoice description. Be specific about what was delivered.
• Not recording the exchange rate: When payment arrives, record the NBS exchange rate for that day in your books. This affects your tax base.
• Forgetting the invoice number sequence: Invoice numbers must be sequential and unique within a calendar year.