Serbia Invoice Example: What a Legal Invoice Looks Like (2026)
Wondering what a proper Serbian invoice looks like? This page shows you real invoice examples for Serbian freelancers (preduzetnici) — with all required fields annotated and explained. You'll find examples for billing domestic clients (in RSD) and foreign clients (in EUR/USD).
What information must appear on a Serbian invoice?
Serbian law (Law on Accounting + Law on VAT) requires the following fields on every invoice:
| Field | Required? | Notes |
|---|---|---|
| Document title ("FAKTURA" / "INVOICE") | ✅ Yes | |
| Invoice number (sequential) | ✅ Yes | Unique within the calendar year |
| Date of issue | ✅ Yes | |
| Date of service / delivery | ✅ Yes | May be same as issue date |
| Seller's full name / company name | ✅ Yes | As registered at APR |
| Seller's address | ✅ Yes | Registered business address |
| Seller's PIB (Tax ID) | ✅ Yes | 9-digit number |
| Seller's MB (Registration number) | ✅ Yes | 8-digit APR number |
| Buyer's name / company name | ✅ Yes | |
| Buyer's address | ✅ Yes | Required for B2B |
| Description of service / goods | ✅ Yes | Must be specific |
| Quantity + unit of measure | ✅ Yes | e.g. "1 project", "5 hours" |
| Unit price | ✅ Yes | |
| Total amount | ✅ Yes | |
| VAT note or VAT amount | ✅ Yes | Either charge VAT or state it's not applicable |
| Bank account (IBAN) | Recommended | Required in practice for payment |
| Payment due date | Recommended | Typically 15–30 days |
Serbia invoice example — annotated
Here is a complete example of a legal Serbian invoice from a freelancer (paušalac) to a domestic business client:
Payment due: within 30 days of invoice date (by 14 July 2026).
Hover over highlighted elements above to see explanations for each field.
Invoice example for Serbian freelancer billing EU client
When billing a client in Germany, France, the Netherlands, or another EU country:
- Currency: EUR is strongly preferred and expected by EU accounting departments
- VAT: As a Serbian entity outside the EU, you generally don't charge EU VAT. EU companies may apply reverse charge on their end — you can optionally note: "Reverse charge — VAT to be accounted for by the recipient"
- Language: English is universally accepted for B2B invoices between EU and non-EU parties
- SEPA transfers: EU companies can send EUR via SEPA to Serbian IBAN accounts — this is fast and low-cost
Invoice example for Serbian freelancer billing US client
- Currency: USD. US companies almost always pay in USD.
- VAT: No VAT in the US — your "Not subject to VAT" note is sufficient. No US tax applies to foreign service providers in most cases.
- W-8BEN: Large US companies may request a W-8BEN form from you before the first payment. This is a US IRS form confirming you are a non-US person. It's simple to fill out online.
- Payment: Wire transfer (SWIFT) or Wise Business. ACH does not work for non-US bank accounts.
Bilingual invoice (English + Serbian) — when is it needed?
A bilingual invoice is recommended when:
- Your client is foreign but your accountant needs a Serbian version for the books
- You want one document that satisfies both Serbian legal requirements and the client's expectations
- You work with clients in multiple countries and want a standard template
Our generator supports bilingual output — key labels appear in both Serbian (Cyrillic/Latin) and English.
Download free Serbia invoice template
Instead of building an invoice from scratch, use our generator or download a template:
Frequently Asked Questions
A Serbian invoice must contain: invoice number, date of issue, date of service, seller's name/address/PIB/MB, buyer's name/address, service description, quantity, unit price, total amount, and a VAT note (either the VAT breakdown or a statement that VAT is not charged).
For domestic clients — yes. For foreign clients — no, the invoice can be in English or another language. A bilingual format is recommended. Your accounting records must be maintained in Serbian regardless.
Yes, for foreign clients you can and should invoice in the agreed foreign currency (EUR, USD, GBP). For domestic clients amounts are typically in RSD. Your accounting books record all amounts in RSD using the NBS exchange rate on the payment date.