How to Invoice a US Client from Serbia: Complete Guide
The United States is one of the biggest markets for Serbian freelancers — many work with US startups, agencies, and tech companies. Invoicing US clients is straightforward once you know the specifics: USD currency, no VAT, and possibly a W-8BEN form request.
Currency: always USD
US companies almost universally pay in USD. While EUR is sometimes accepted, expect most US clients to prefer USD invoices. Agree on currency in your contract before starting work.
To receive USD, you'll need:
- A Serbian bank account that accepts USD international wire transfers (most major Serbian banks support this)
- Or a Wise Business account with a USD balance — this gives you a US routing number and account number so US clients can pay you cheaply via ACH
VAT: not applicable for US clients
The United States does not have a federal VAT system. When invoicing US clients:
- Do not add any VAT or sales tax to your invoice
- If you're a paušalac (not Serbian VAT registered), include the note: "Not subject to VAT — taxpayer not registered for VAT (Art. 33, Serbian Law on VAT)"
- US clients generally understand this and will not ask questions about it
W-8BEN form — what is it and do I need to fill it out?
Some US companies — particularly larger ones, platforms, or those that pay $600+ per year — may ask you to fill out a Form W-8BEN (for individuals) or W-8BEN-E (for entities like d.o.o.) before they process payment.
What is it? The W-8BEN is a US IRS form that certifies:
- You are a non-US person / foreign entity
- You are the beneficial owner of the income
- Your country (Serbia) and the US have a tax treaty (Serbia–US Tax Treaty exists since 2001)
How to fill it out:
- Download W-8BEN from the IRS website (irs.gov/forms-pubs/about-form-w-8-ben)
- Part I — fill in your name, country (Serbia), tax ID (your PIB), and address
- Part II — claim the Serbia–US tax treaty (Article 7 or 14 for business income, reduces withholding to 0% for most services)
- Sign and date. Send as PDF to the client's accounting team.
Invoice example — Serbian freelancer to US client
Payment methods: how US clients pay Serbian freelancers
- SWIFT wire transfer — most common for larger amounts. US banks wire USD to your Serbian IBAN. Takes 2–5 business days. Wire fees: $25–45 typically on the US side.
- Wise Business — if you open a Wise Business account with a USD balance, US clients can pay you via ACH (free for them, much lower fees than SWIFT).
- PayPal — popular for smaller invoices. Serbian PayPal allows withdrawals to Serbian bank accounts. Currency conversion fees apply.
- Payoneer — popular among Serbian freelancers. You get a US payment account and can transfer USD to your Serbian bank.
- Deel / Remote — some US companies use contractor payment platforms that handle compliance and payments.