How to Invoice a German Client from Serbia (EU Client Guide)
Germany is one of the top markets for Serbian IT and creative freelancers. EU clients — including German, Dutch, Austrian, French, and other companies — have some specifics you should know about when creating invoices. Fortunately, Serbia's non-EU status actually simplifies the VAT situation.
This guide applies to all EU clients: Germany, Austria, Netherlands, France, Italy, Spain, Switzerland (not EU but similar), and other European countries.
Currency: EUR is standard
EU companies strongly prefer to pay in EUR. This is what you should invoice in unless specifically agreed otherwise. EUR is the standard currency for all B2B transactions within the EU and with most European companies.
Good news: Serbian IBAN accounts accept SEPA EUR transfers. German and other EU banks can send EUR to your Serbian IBAN quickly and cheaply via SEPA.
VAT and reverse charge — what you need to know
This is the part that confuses many Serbian freelancers, but it's actually straightforward:
If you are NOT a Serbian VAT payer (most paušalci):
- You simply don't charge VAT on your invoice
- Add the note: "Not subject to VAT — taxpayer not registered for VAT (Art. 33, Serbian Law on VAT)"
- The EU client receives an invoice with no VAT, which they book as an import of services. They may self-account for VAT under domestic rules — that's their problem, not yours.
Optional: reverse charge note for EU clients
Some EU accounting departments appreciate seeing an explicit reverse charge note. If your German client asks for it, you can add:
This is optional from your side but professional and appreciated by EU accountants.
Does your invoice need to be in German?
No. English is universally accepted for B2B invoices between EU companies and foreign suppliers. German companies routinely receive English-language invoices from non-German suppliers. You do not need to translate your invoice to German.
What to include on your invoice for German / EU clients
| Field | Notes for EU clients |
|---|---|
| Invoice number | Sequential, unique per year |
| Date of issue + service date | Required |
| Your full name + "Serbia" | Include country clearly |
| Your PIB | Equivalent to EU VAT number for foreign suppliers |
| Client's name + address | Full legal company name and German/EU address |
| Client's VAT number | Optional but professional — e.g. DE123456789 |
| Service description | Specific and clear in English |
| Amount in EUR | Preferred by EU clients |
| VAT note | "Not subject to VAT" + optional reverse charge note |
| IBAN (RS35...) | Required for SEPA payment |
| SWIFT/BIC | Required for SEPA/international |
| Payment terms | Net 30 is standard in Germany |
Invoice example — Serbian freelancer to German company
Reverse charge — VAT to be accounted for by the recipient (Art. 196 EU VAT Directive).
Payment due: 30 days from invoice date (net 30).
SEPA payments to Serbian accounts
EU companies can send EUR payments to Serbian IBAN accounts via SEPA Credit Transfer. Serbian banks are part of the SEPA system, so:
- German clients can pay in EUR directly to your RS IBAN
- Processing time: 1–3 business days
- Fees are typically low (€0–5 for standard SEPA transfers)
- Your bank receives the EUR and holds it in your devizni (foreign currency) account