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PDV 20% Standard • 10% Reduced • 8M RSD Threshold • e-Fiskalizacija VAT & Invoicing
Serbia VAT & Tax Invoice (PDV) Calculator (20% & 10%) 🇷🇸
Calculate Serbian Value Added Tax (PDV / Porez na dodatu vrednost). Standard 20% rate, reduced 10% rate (food, hospitality, utilities), 8 million RSD threshold, and reverse extraction.
Calculation Parameters
Statutory Output & Assessment
📊 Serbian Statutory Comparative Matrix (Tabela Zakonskih Obračuna)
| Zakon / Statutarna Stavka | Obračunata Vrednost |
|---|---|
| Glavni Rezultat / Statutarni Iznos | 0.00 RSD |
Statutory Framework & Calculation Rules
Statutory PDV Framework (Zakon o porezu na dodatu vrednost):
• Standard PDV Rate: 20.0% on general supplies of goods, services, and commercial imports.
• Reduced PDV Rate: 10.0% on basic foodstuffs, bread, milk, meat, fruits, pharmaceuticals, hotel accommodation, public utilities, books, and computers.
• Zero Rate (0.0%): Direct exports of goods and associated transit freight.
• Forward Net-to-Gross: `PDV = Net × Rate`; `Gross = Net × (1 + Rate)`.
• Reverse Gross Extraction: For 20% rate: `PDV = Gross × (20 / 120)`; for 10% rate: `PDV = Gross × (10 / 110)`.
• Mandatory Registration Threshold: 8,000,000.00 RSD (~€68,000) trailing 12-month turnover.
• Standard PDV Rate: 20.0% on general supplies of goods, services, and commercial imports.
• Reduced PDV Rate: 10.0% on basic foodstuffs, bread, milk, meat, fruits, pharmaceuticals, hotel accommodation, public utilities, books, and computers.
• Zero Rate (0.0%): Direct exports of goods and associated transit freight.
• Forward Net-to-Gross: `PDV = Net × Rate`; `Gross = Net × (1 + Rate)`.
• Reverse Gross Extraction: For 20% rate: `PDV = Gross × (20 / 120)`; for 10% rate: `PDV = Gross × (10 / 110)`.
• Mandatory Registration Threshold: 8,000,000.00 RSD (~€68,000) trailing 12-month turnover.
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.