How to Invoice a UK Client from Serbia: Step-by-Step Guide
Working with a client in the United Kingdom? Since Brexit, UK clients operate outside the EU VAT system, which actually makes things slightly simpler for Serbian freelancers. This guide covers everything you need to know to invoice a UK client correctly.
Currency: GBP or EUR?
Most UK companies prefer to pay in GBP (British Pounds). However, many UK businesses — especially digital agencies and tech companies — will happily pay in EUR as well. Agree on currency with your client upfront.
- GBP — standard for UK-based companies; avoids exchange rate risk for the client
- EUR — accepted by many UK companies, especially those with EU operations
- USD — occasionally used for specific contracts
For receiving GBP, you'll need a bank account that accepts GBP SWIFT transfers, or use Wise Business or Revolut Business which give you a UK-style bank account number that UK clients can pay into cheaply.
VAT rules when invoicing UK clients from Serbia
After Brexit, the UK has its own VAT system separate from the EU. Here's what matters for you as a Serbian freelancer:
- You are not UK VAT registered — you cannot and should not charge UK VAT on your invoice
- You are not Serbian VAT registered (most paušalci) — add the Serbian VAT note in English
- UK businesses receiving services from non-UK suppliers may need to account for VAT themselves under UK reverse charge rules — but that is their responsibility, not yours
- Your invoice should simply state: "Not subject to VAT — taxpayer not registered for VAT (Art. 33, Serbian Law on VAT)"
What to include on a Serbian invoice for UK clients
| Field | Value / Notes |
|---|---|
| Invoice number | Sequential unique number (e.g. 2026-003) |
| Date of issue | Date you send the invoice |
| Your name / company | Full registered name at APR Serbia |
| Your address | Include "Serbia" at the end |
| Your PIB (Tax ID) | 9-digit Serbian tax number |
| Your MB | 8-digit APR number |
| Client's name + address | Full UK company name and address |
| Service description | Specific, not just "services" |
| Amount | In GBP or EUR (agreed with client) |
| VAT note | "Not subject to VAT — taxpayer not registered for VAT" |
| IBAN | Your Serbian IBAN (RS35...) |
| SWIFT/BIC | Your bank's SWIFT code |
| Payment terms | e.g. "Payment due within 30 days" |
Invoice example — Serbian freelancer to UK client
How UK clients typically pay Serbian freelancers
- SWIFT/SEPA transfer — most common. UK bank sends GBP/EUR to your Serbian IBAN via SWIFT. Takes 2–5 business days. Fees: £15–25 typically on the client's side.
- Wise Business (TransferWise) — if you have a Wise account, you can receive GBP in a UK-equivalent account. Very low fees, fast.
- Revolut Business — similar to Wise, provides GBP virtual account.
- PayPal — convenient for smaller amounts, but conversion fees are high (2–4%).