Switch between adding VAT to a net price and pulling it out of a price that already includes it. Serbia’s two rates — 20% standard and 10% reduced — are preset, and a custom field covers any other rate. All three figures (net, VAT, gross) are always shown together, rounded the way invoices round.
Enter an amount to see the breakdown.
Rates: Zakon o porezu na dodatu vrednost, čl. 23 (in force since 2012-10-01). Informational calculation — not tax advice.
How it works
Adding VAT is plain multiplication: 20% on a net of 1 000 gives 200 of tax and a gross of 1 200. The direction people get wrong is the reverse one: to find the VAT inside a gross price you must not take 20% of it. The correct formula divides by 100 plus the rate — a gross of 1 200 contains 1 200 × 20 ⁄ 120 = 200, not 240.
Serbia applies the standard 20% rate to most goods and services, and the reduced 10% rate to a defined list that includes basic foodstuffs, medicines, utilities, books and hotel accommodation. The rates in this calculator are configured with their legal source and effective date, shown under the tool — if the law changes, the update happens in one place.
Amounts are rounded to two decimals half-up, the convention accounting software uses. On multi-line invoices, note that rounding each line and rounding the total can differ by a cent or two — this calculator works with the single amount you give it.
Practical examples
Quoting a price to a client
Your service costs 45 000 net and you need the invoice total: add 20% to get 9 000 of VAT and 54 000 gross. Copy all three figures straight into the quote.
What part of a receipt is tax?
A 3 599 receipt for electronics (20% rate) contains 599.83 of VAT — the net was 2 999.17. Switch to “remove VAT” and enter the receipt total to see it.
Reduced-rate goods
Bread, milk and medicines carry 10% in Serbia. A 550 gross basket of such goods contains 50 of VAT. Pick the 10% preset instead of the standard rate.
A foreign invoice at a different rate
An invoice from Croatia applies 25%. Choose “custom rate”, type 25, and the same net/VAT/gross breakdown works for any country’s rate.
Frequently asked questions
What are the current VAT rates in Serbia?
The standard rate is 20% and the reduced rate is 10%, set by the Law on Value Added Tax (Zakon o PDV), article 23, in force since 1 October 2012. The source and effective date are displayed under the calculator and updated if the law changes.
Why isn’t removing 20% the same as taking 20% off?
Because the tax was computed on the net, not the gross. A gross of 1 200 came from 1 000 + 20%; taking 20% of 1 200 would give 240, which is wrong. The correct extraction is gross × rate ⁄ (100 + rate) — the so-called recalculated rate, 16.6667% for the 20% bracket.
Which goods use the reduced 10% rate?
The main groups are basic foodstuffs (bread, milk, flour, sugar, oil), medicines, textbooks and books, daily newspapers, utilities, hotel accommodation and certain agricultural inputs. The full list is in article 23 of the VAT law and changes occasionally — when in doubt, check the current text or ask an accountant.
Can I use this for rates from other countries?
Yes — pick “custom rate” and type any percentage (Croatia 25, Germany 19, Montenegro 21…). The math is identical everywhere; only the preset rates and legal references are Serbian.
How does the rounding work?
Every figure is rounded to two decimals, half away from zero — the same behaviour as invoicing software. VAT is rounded first, then the remaining figure is derived, so net + VAT always equals gross exactly.
Can I type amounts with a decimal comma?
Yes, 1 250,50 and 1250.50 are both accepted, including a space as a thousands separator. Results follow your language’s formatting.
Is this calculator enough for filing a VAT return?
No — it computes the arithmetic for a single amount. Returns involve input tax deductions, exemptions and period totals. Treat this as a checking tool and rely on your accounting software or accountant for filings.
What is a “recalculated VAT rate” (preračunata stopa)?
The percentage applied to a gross amount to extract the tax inside it: rate ⁄ (100 + rate) × 100. For 20% it is 16.6667%, for 10% it is 9.0909%. This calculator applies it automatically in “remove VAT” mode.
Does the calculator handle exempt or zero-rated goods?
Enter a custom rate of 0 and the VAT column shows zero. Note that “exempt” and “zero-rated” differ legally (input-tax deduction rights), but the arithmetic on the price is the same.
Are the amounts I enter sent anywhere?
No. The calculation runs in your browser only — nothing is uploaded, logged or stored.
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