Guides

Serbia: Advanced Payment Information

You must include specific information about any advanced payments in final invoices.

Suggest Edits

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

ElementDescription
Invoiced Prepayment Amount Group (Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/ InvoicedPrepaymentAmount/)Groups information about prepayment amounts.
ID (Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/ InvoicedPrepaymentAmount/ID)Specify the number of the advanced payment invoice in the final invoice.
Taxable Amount (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.
Tax Amount (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.
Tax Category (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:
ValueDescription
SStandard rate
AEReverse Charge
ZZero rated goods/tax exemption with right to deduction
EExempt from VAT/tax exemption without deduction rights
RExempt from VAT
OServices outside scope of VAT
OEServices outside scope of VAT 2
SSSpecial procedures
NCancellation
  • For tax exemptions, you need to use the following values:
VAT Category CodeVAT Exemption Code
AEVRBL:RS:PDV-RS-10-2-1
AEVRBL:RS:PDV-RS-10-2-2
AEVRBL:RS:PDV-RS-10-2-3
AEVRBL:RS:PDV-RS-10-2-4
AEVRBL:RS:PDV-RS-10-2-5-1
AEVRBL:RS:PDV-RS-10-2-5-2
AEVRBL:RS:PDV-RS-10-2-5-3
AEVRBL:RS:PDV-RS-36b-6
ZVRBL:RS:PDV-RS-24-1-1
ZVRBL:RS:PDV-RS-24-1-2
ZVRBL:RS:PDV-RS-24-1-3
ZVRBL:RS:PDV-RS-24-1-5
ZVRBL:RS:PDV-RS-24-1-5a
ZVRBL:RS:PDV-RS-24-1-6
ZVRBL:RS:PDV-RS-24-1-6a
ZVRBL:RS:PDV-RS-24-1-7
ZVRBL:RS:PDV-RS-24-1-7a
ZVRBL:RS:PDV-RS-24-1-8
ZVRBL:RS:PDV-RS-24-1-9
ZVRBL:RS:PDV-RS-24-1-10
ZVRBL:RS:PDV-RS-24-1-11
ZVRBL:RS:PDV-RS-24-1-12
ZVRBL:RS:PDV-RS-24-1-13
ZVRBL:RS:PDV-RS-24-1-14
ZVRBL:RS:PDV-RS-24-1-15
ZVRBL:RS:PDV-RS-24-1-16-1
ZVRBL:RS:PDV-RS-24-1-16-2
ZVRBL:RS:PDV-RS-24-1-16-3
ZVRBL:RS:PDV-RS-24-1-16-4
ZVRBL:RS:PDV-RS-24-1-16a
ZVRBL:RS:PDV-RS-24-1-16b
ZVRBL:RS:PDV-RS-24-1-16v
ZVRBL:RS:PDV-RS-24-1-16g
ZVRBL:RS:PDV-RS-24-1-17
EVRBL:RS:PDV-RS-25-1-1
EVRBL:RS:PDV-RS-25-1-1a
EVRBL:RS:PDV-RS-25-1-2
EVRBL:RS:PDV-RS-25-1-3
EVRBL:RS:PDV-RS-25-1-4
EVRBL:RS:PDV-RS-25-1-5
EVRBL:RS:PDV-RS-25-1-6
EVRBL:RS:PDV-RS-25-1-7
EVRBL:RS:PDV-RS-25-1-8
EVRBL:RS:PDV-RS-25-2-1
EVRBL:RS:PDV-RS-25-2-2
EVRBL:RS:PDV-RS-25-2-3
EVRBL:RS:PDV-RS-25-2-3a
EVRBL:RS:PDV-RS-25-2-3b
EVRBL:RS:PDV-RS-25-2-5
EVRBL:RS:PDV-RS-25-2-6
EVRBL:RS:PDV-RS-25-2-7
EVRBL:RS:PDV-RS-25-2-8
EVRBL:RS:PDV-RS-25-2-9
EVRBL:RS:PDV-RS-25-2-10
EVRBL:RS:PDV-RS-25-2-11
EVRBL:RS:PDV-RS-25-2-12
EVRBL:RS:PDV-RS-25-2-13
EVRBL:RS:PDV-RS-25-2-14
EVRBL:RS:PDV-RS-25-2-15
EVRBL:RS:PDV-RS-25-2-16
EVRBL:RS:PDV-RS-25-2-17
EVRBL:RS:PDV-RS-25-2-18
EVRBL:RS:PDV-RS-25-2-19
RVRBL:RS:PDV-RS-6-1-1
RVRBL:RS:PDV-RS-6a
OVRBL:RS:PDV-RS-11-1-1
OVRBL:RS:PDV-RS-11-1-2
OVRBL:RS:PDV-RS-11-1-3
OVRBL:RS:PDV-RS-11-1-4
OVRBL:RS:PDV-RS-11-1-5
OVRBL:RS:PDV-RS-11-3
OVRBL:RS:PDV-RS-12-4
OVRBL:RS:PDV-RS-12-6-1
OVRBL:RS:PDV-RS-12-6-2
OVRBL:RS:PDV-RS-12-6-3
OVRBL:RS:PDV-RS-12-6-4-1
OVRBL:RS:PDV-RS-12-6-4-2
OVRBL:RS:PDV-RS-12-6-4-3
OVRBL:RS:PDV-RS-12-6-4-4
OVRBL:RS:PDV-RS-12-6-4-5
OVRBL:RS:PDV-RS-12-6-5
OVRBL:RS:PDV-RS-12-6-6
OVRBL:RS:PDV-RS-12-6-7-1
OVRBL:RS:PDV-RS-12-6-7-2
OVRBL:RS:PDV-RS-12-6-7-3
OVRBL:RS:PDV-RS-12-6-7-4
OVRBL:RS:PDV-RS-12-6-7-5
OVRBL:RS:PDV-RS-12-6-7-6
OVRBL:RS:PDV-RS-12-6-7-7
OVRBL:RS:PDV-RS-12-6-7-8
OVRBL:RS:PDV-RS-12-6-7-9
OVRBL:RS:PDV-RS-12-6-7-10
OVRBL:RS:PDV-RS-12-6-7-11
OVRBL:RS:PDV-RS-12-6-7-12
OVRBL:RS:PDV-RS-12-6-8
OVRBL:RS:PDV-RS-12-9
OVRBL:RS:PDV-RS-17-4-2
OVRBL:RS:PDV-RS-61
OEVRBL:RS:PDV-RS-7a-4
OEVRBL:RS:PDV-RS-4-4-2NP
OEVRBL:RS:PDV-RS-5-4-2NP
OEVRBL:RS:PDV-RS-3NP-ostalo
OEVRBL:RS:PDV-RS-17-4-2
OEVRBL:RS:PDV-RS-17-4-3
OEVRBL:RS:PDV-RS-9
SSVRBL:RS:PDV-RS-33
SSVRBL:RS:PDV-RS-35-7
NVRBL:RS:PDV-RS-3-DZ
NVRBL:RS:PDV-RS-4
NVRBL:RS:PDV-RS-5
NVRBL: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 5 months ago