Serbia: Advanced Payment Information
You must include specific information about any advanced payments in final invoices.
Use the InvoiceExtension Extension to model this information.
For Serbian final invoices, if an advanced payment exists, you must specify these elements in the final invoice.
Elements
Element | Description |
---|---|
Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/ InvoicedPrepaymentAmount/ID | Specify the number of the advanced payment invoice in the final invoice. |
Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/ InvoicedPrepaymentAmount/TaxTotal/TaxSubtotal/TaxableAmount | Specify the taxable amount for a given tax category of the preceding corresponding advance payment invoice, in the final invoice. |
Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/ InvoicedPrepaymentAmount/TaxTotal/TaxSubtotal/TaxAmount | Specify the tax amount for a given tax category of the preceding corresponding advance payment invoice, in the final invoice. |
Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/ InvoicedPrepaymentAmount/TaxTotal/TaxSubtotal/TaxCategory | Specify the tax category for each tax breakdown of the preceding corresponding advance payment invoice, in the final invoice. |
Restrictions
- You must use one of the following elements for the
TaxCategory
element:
Value | Description |
---|---|
S | Standard rate |
AE | Reverse Charge |
Z | Zero rated goods/tax exemption with right to deduction |
E | Exempt from VAT/tax exemption without deduction rights |
R | Exempt from VAT |
O | Services outside scope of VAT |
OE | Services outside scope of VAT 2 |
SS | Special procedures |
N | Cancellation |
- For tax exemptions, you need to use the following values:
VAT Category Code | VAT Exemption Code |
---|---|
AE | VRBL:RS:PDV-RS-10-2-1 |
AE | VRBL:RS:PDV-RS-10-2-2 |
AE | VRBL:RS:PDV-RS-10-2-3 |
AE | VRBL:RS:PDV-RS-10-2-4 |
AE | VRBL:RS:PDV-RS-10-2-5-1 |
AE | VRBL:RS:PDV-RS-10-2-5-2 |
AE | VRBL:RS:PDV-RS-10-2-5-3 |
AE | VRBL:RS:PDV-RS-36b-6 |
Z | VRBL:RS:PDV-RS-24-1-1 |
Z | VRBL:RS:PDV-RS-24-1-2 |
Z | VRBL:RS:PDV-RS-24-1-3 |
Z | VRBL:RS:PDV-RS-24-1-5 |
Z | VRBL:RS:PDV-RS-24-1-5a |
Z | VRBL:RS:PDV-RS-24-1-6 |
Z | VRBL:RS:PDV-RS-24-1-6a |
Z | VRBL:RS:PDV-RS-24-1-7 |
Z | VRBL:RS:PDV-RS-24-1-7a |
Z | VRBL:RS:PDV-RS-24-1-8 |
Z | VRBL:RS:PDV-RS-24-1-9 |
Z | VRBL:RS:PDV-RS-24-1-10 |
Z | VRBL:RS:PDV-RS-24-1-11 |
Z | VRBL:RS:PDV-RS-24-1-12 |
Z | VRBL:RS:PDV-RS-24-1-13 |
Z | VRBL:RS:PDV-RS-24-1-14 |
Z | VRBL:RS:PDV-RS-24-1-15 |
Z | VRBL:RS:PDV-RS-24-1-16-1 |
Z | VRBL:RS:PDV-RS-24-1-16-2 |
Z | VRBL:RS:PDV-RS-24-1-16-3 |
Z | VRBL:RS:PDV-RS-24-1-16-4 |
Z | VRBL:RS:PDV-RS-24-1-16a |
Z | VRBL:RS:PDV-RS-24-1-16b |
Z | VRBL:RS:PDV-RS-24-1-16v |
Z | VRBL:RS:PDV-RS-24-1-16g |
Z | VRBL:RS:PDV-RS-24-1-17 |
E | VRBL:RS:PDV-RS-25-1-1 |
E | VRBL:RS:PDV-RS-25-1-1a |
E | VRBL:RS:PDV-RS-25-1-2 |
E | VRBL:RS:PDV-RS-25-1-3 |
E | VRBL:RS:PDV-RS-25-1-4 |
E | VRBL:RS:PDV-RS-25-1-5 |
E | VRBL:RS:PDV-RS-25-1-6 |
E | VRBL:RS:PDV-RS-25-1-7 |
E | VRBL:RS:PDV-RS-25-1-8 |
E | VRBL:RS:PDV-RS-25-2-1 |
E | VRBL:RS:PDV-RS-25-2-2 |
E | VRBL:RS:PDV-RS-25-2-3 |
E | VRBL:RS:PDV-RS-25-2-3a |
E | VRBL:RS:PDV-RS-25-2-3b |
E | VRBL:RS:PDV-RS-25-2-5 |
E | VRBL:RS:PDV-RS-25-2-6 |
E | VRBL:RS:PDV-RS-25-2-7 |
E | VRBL:RS:PDV-RS-25-2-8 |
E | VRBL:RS:PDV-RS-25-2-9 |
E | VRBL:RS:PDV-RS-25-2-10 |
E | VRBL:RS:PDV-RS-25-2-11 |
E | VRBL:RS:PDV-RS-25-2-12 |
E | VRBL:RS:PDV-RS-25-2-13 |
E | VRBL:RS:PDV-RS-25-2-14 |
E | VRBL:RS:PDV-RS-25-2-15 |
E | VRBL:RS:PDV-RS-25-2-16 |
E | VRBL:RS:PDV-RS-25-2-17 |
E | VRBL:RS:PDV-RS-25-2-18 |
E | VRBL:RS:PDV-RS-25-2-19 |
R | VRBL:RS:PDV-RS-6-1-1 |
R | VRBL:RS:PDV-RS-6a |
O | VRBL:RS:PDV-RS-11-1-1 |
O | VRBL:RS:PDV-RS-11-1-2 |
O | VRBL:RS:PDV-RS-11-1-3 |
O | VRBL:RS:PDV-RS-11-1-4 |
O | VRBL:RS:PDV-RS-11-1-5 |
O | VRBL:RS:PDV-RS-11-3 |
O | VRBL:RS:PDV-RS-12-4 |
O | VRBL:RS:PDV-RS-12-6-1 |
O | VRBL:RS:PDV-RS-12-6-2 |
O | VRBL:RS:PDV-RS-12-6-3 |
O | VRBL:RS:PDV-RS-12-6-4-1 |
O | VRBL:RS:PDV-RS-12-6-4-2 |
O | VRBL:RS:PDV-RS-12-6-4-3 |
O | VRBL:RS:PDV-RS-12-6-4-4 |
O | VRBL:RS:PDV-RS-12-6-4-5 |
O | VRBL:RS:PDV-RS-12-6-5 |
O | VRBL:RS:PDV-RS-12-6-6 |
O | VRBL:RS:PDV-RS-12-6-7-1 |
O | VRBL:RS:PDV-RS-12-6-7-2 |
O | VRBL:RS:PDV-RS-12-6-7-3 |
O | VRBL:RS:PDV-RS-12-6-7-4 |
O | VRBL:RS:PDV-RS-12-6-7-5 |
O | VRBL:RS:PDV-RS-12-6-7-6 |
O | VRBL:RS:PDV-RS-12-6-7-7 |
O | VRBL:RS:PDV-RS-12-6-7-8 |
O | VRBL:RS:PDV-RS-12-6-7-9 |
O | VRBL:RS:PDV-RS-12-6-7-10 |
O | VRBL:RS:PDV-RS-12-6-7-11 |
O | VRBL:RS:PDV-RS-12-6-7-12 |
O | VRBL:RS:PDV-RS-12-6-8 |
O | VRBL:RS:PDV-RS-12-9 |
O | VRBL:RS:PDV-RS-17-4-2 |
O | VRBL:RS:PDV-RS-61 |
OE | VRBL:RS:PDV-RS-7a-4 |
OE | VRBL:RS:PDV-RS-4-4-2NP |
OE | VRBL:RS:PDV-RS-5-4-2NP |
OE | VRBL:RS:PDV-RS-3NP-ostalo |
OE | VRBL:RS:PDV-RS-17-4-2 |
OE | VRBL:RS:PDV-RS-17-4-3 |
OE | VRBL:RS:PDV-RS-9 |
SS | VRBL:RS:PDV-RS-33 |
SS | VRBL:RS:PDV-RS-35-7 |
N | VRBL:RS:PDV-RS-3-DZ |
N | VRBL:RS:PDV-RS-4 |
N | VRBL:RS:PDV-RS-5 |
N | VRBL:RS:PDV-RS-6-1-1 (BN) |
Example
<ubl:Invoice>
<cec:UBLExtensions>
<cec:UBLExtension>
<cec:ExtensionContent>
<vrbl:InvoiceExtension>
<!-- Code omitted for clarity -->
<vrbl:InvoicedPrepaymentAmount>
<cbc:ID>AdvanceInvoiceN</cbc:ID>
<cac:TaxTotal>
<cbc:TaxAmount currencyID="RSD">110</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="RSD">400</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="RSD">80</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>20</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>>
<!-- Code omitted for clarity -->
<cac:TaxTotal>
</vrbl:InvoicedPrepaymentAmount>
<!-- Code omitted for clarity -->
</vrbl:InvoiceExtension>
</cec:ExtensionContent>
</cec:UBLExtension>
</cec:UBLExtensions>
<!-- Code omitted for clarity -->
</ubl:Invoice>
Updated 18 days ago