Last updated : 11.05.2026
Expense rules in Serbia.
Serbia applies VAT (PDV) at 20%. EU candidate since 2012, mandatory e-invoice (SEF) since 2023 for B2B.
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1Expense rules & reclaimable VAT
PDV 20% standard, 10% on food/medicines/lodging. SEF e-invoice mandatory B2B since 2023.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 20% | Deductible | SEF e-invoice |
| Lodging | 10% | Deductible | Reduced lodging rate |
| Alcohol | 20% | Limited | Excluded from business meals |
| Fuel | 20% | Deductible | E-invoice required |
| Transport | 20% | Deductible | Taxi/Bolt/airfare |
| Client gifts | 20% | Non-deductible | Strict cap |
Receipt
SEF e-invoice
PIB number required
Meal cap
<= RSD 3,500/pers
Above: justify
SourcesSerbia Tax Authority
2Mileage allowance
No official mileage scale. Actual reimbursement on receipts.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel + tolls | On receipt |
| Company car | – | Fuel card | – |
| Taxi/Bolt | – | 100% on receipt | Receipt required |
Tracking
Logbook
Date, distance, purpose
SourcesSerbia Tax Authority
3Per diem and travel allowances
Per diem tax-free up to RSD 3,088/day (domestic). Above: company policy.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Belgrade | RSD 1 500 | RSD 6 500 | RSD 12 000 |
| Novi Sad | RSD 1 200 | RSD 5 500 | RSD 9 500 |
| Nis | RSD 1 000 | RSD 4 500 | RSD 8 000 |
| Other cities | RSD 900 | RSD 4 000 | RSD 7 500 |
Conversion
~1 EUR = 117 RSD
Stable
SourcesSerbia Tax Authority
4Foreign VAT recovery
PDV recovery for resident companies via monthly/quarterly return. Non-residents: reciprocity only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident companies | PDV credit | Monthly/quarterly | PPPDV return |
| Non-residents (reciprocal) | 13th directive | June 30 (year N+1) | Reciprocal countries |
| Other non-residents | None | – | Final cost |
Statute of limitations
5 years
Keep invoices
SourcesSerbia Tax Authority
Centralize your Serbia expenses
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