Serbia: Standard Values

Read about the standard values used for Serbia.

Invoice Type Codes (UNCL1001 subset)

You must use one of the following codes for the Invoice Type Code. These are a subset of the codes from UNCL 1001. More details are provided in the Serbia: Invoice Type Codes topic.

Code	Description
`380`	Commercial Invoice
`381`	Credit Note
`383`	Debit Note
`386`	Advance Payment Invoice

Invoicing Period description codes

You must use one of the following values to specify the type of invoicing period. More details are provided in the Serbia: Invoicing Period topic:

Value	Description
35	According to the date of turnover
432	According to the date of payment
3	According to the invoice issue date
0	For book approval

Buyer references (JBKJS)

You must use the JBKJS for public procurement that is not carried out by the Buyer. More detail is provided in the Serbia: Buyer Reference topic.

Tax Category (UNCL5305 subset)

You must use one of the following values for modelling the Tax Category. These are a subset of the UNCL5305 list. More detail is provided in the Serbia: Tax Category and Serbia: Tax Information (Line Level) topics.

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

Tax exemptions

For tax exemptions, you need to use one of the following exemption codes for the associated VAT category code. More detail is provided in the Serbia: Tax Category and Serbia: Tax Information (Line Level) topics.

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)`

Updated 9 days ago