Serbia imposes a 20% VAT on Upwork services like marketplace and recruiter fees, which Upwork is required to collect and remit. Providing a VAT ID is optional and doesn’t exempt clients from the tax, though it will appear on invoices. Tax settings update automatically with location changes.
What's Serbia VAT and why does Upwork collect it?
Value-added tax, or VAT, is a tax on goods or services, including our services to you, and Serbia requires Upwork to collect it and send it to the government of Serbia.
We’re required to comply with the tax laws of countries where we do business to operate there.
Examples of services VAT applies to in Serbia:
- Marketplace Fee
- Contract Initiation Fee
- Conversion Fee
- Recruiter Fee
- Featured Job Post purchases
Since we charge tax when your government requires it, this tax may change or apply to additional services in the future.
What's the Serbia VAT rate?
The Serbia VAT rate is 20% of the cost of the service being taxed. Example: On $100 USD in client marketplace fees, you will pay $20 in tax, for a total of $120.
You’ll see the estimated amount of tax when you check out and on your invoices and transaction history.
Providing your Serbia VAT ID
You're not required to provide a VAT ID, and providing a valid VAT ID does not exempt you from paying the tax. If you do provide your VAT ID, we'll display it on your invoices. You can enter it in your account’s Tax Information.
The Serbia VAT ID number is a unique 9-digit identifying number that you may request from your government by registering for VAT in Serbia—not the same as your tax ID. It looks like this, for example: 999999999.
To learn more, visit the Serbia tax authority website.
Does Serbia offer exemptions to VAT?
Serbia does not offer any applicable exemptions to VAT on services that Upwork provides, and there's no exemption for providing your VAT ID.
Changing your location
If you change locations and update your tax residence in your Tax information, we'll automatically adjust your VAT to correspond with any applicable taxes in your new country of residence.
Disclaimer:
This article is for general information only and should not be considered tax advice. It may not be updated in real time and may not reflect recent changes. We strongly encourage you to consult your country’s tax authority or your tax advisor with questions related to your specific situation.
Frequently Asked Questions
Serbia’s VAT applies to services we provide to both freelancers and clients if they reside, have a permanent address, or are established in Serbia.
No, you're not required to provide us with your VAT ID. Serbia does not require us to have it.
If you do provide your VAT ID, we'll display it on your invoices and transaction history. If you'd like to enter it so that it will be displayed, you can do so in your account’s Tax Information.
We're still required to collect VAT even if you are only residing in Serbia temporarily. If you move to another country, you can update your tax residence in your Tax information. We'll automatically adjust your VAT to correspond with the rates in your new country of residence or stop collecting if there is no VAT, or a similar tax, in your new country.