PDV guide for C2C sellers on marketplace platforms

Many people who sell on a marketplace for the first time (Vondi, eBay, Limundo etc.) think tax is "something for businesses." That isn't true: an individual also has tax obligations — just different ones. This piece explains how things work in Serbia in 2026. No panic, but with concrete numbers.

This is an informational article, not tax advice. Consult a tax adviser or APR for your specific situation.

What VAT is and who it applies to

VAT (PDV — porez na dodatu vrednost) is the tax charged on the sale of goods and services. In Serbia it is governed by the VAT Act (ZPDV).

Rates:

20% — standard rate (almost all goods: electronics, clothing, furniture, cosmetics).
10% — reduced rate (basic foodstuffs, medicines, books, cultural event tickets).
0% — exports, international transport and a few specific cases.

The key point: as an ordinary citizen (an individual without a registered business) you are not in the VAT system. You don't charge VAT, don't remit VAT, and don't invoice VAT to your buyers.

When a C2C seller MUST register

C2C (consumer-to-consumer) means an individual sells to another individual — through a marketplace, classifieds or directly. But not everything an individual does is "C2C" in the legal sense.

The mandatory VAT registration threshold (Art. 38 ZPDV) is 8,000,000 RSD turnover in the previous 12 months.

Before you reach that threshold there is another rule to mind: continuous selling. The Tax Administration may classify what you do as a "business activity" even if you have no registered business.

Indicators that point to a business activity (rather than the occasional sale of personal items):

You buy goods with the intent to resell (resale at flea markets, sourcing from China, etc.).
You sell regularly — dozens or hundreds of items a month.
You have a business account, storage space, a brand or logo.
You sell brand-new items you never used yourself.

The opposite: if you sell your own second-hand items that you didn't buy for resale (an old phone, leftover clothing, books), that is not a business activity and doesn't require registration.

The legal distinction matters: C2C in the legal sense = the occasional sale of personal items, not continuous business.

How you fit in: three types of seller

1. Individual — occasional sale of personal items

You sell your own items (used phone, books, clothing).
You're not registered with APR.
You are not a VAT payer. You don't invoice VAT.
You pay personal income tax under the Personal Income Tax Act (ZPDG) if you cross certain thresholds (Art. 84-85 ZPDG for capital gains, etc.).

Rule of thumb: up to about 384,000 RSD income per year (twice the average annual salary) often falls within the "non-taxable minimum" — but every case is different, check with an adviser.

2. Paušalni preduzetnik (lump-sum entrepreneur)

A registered entrepreneur who pays a monthly lump sum of tax and contributions (based on the activity code).
Income limit: 6,000,000 RSD per year (per ZPDG).
Simplified bookkeeping (KPO ledger).
Not a VAT payer until reaching the 8,000,000 RSD turnover threshold.
Doesn't always need ESIR — check Art. 4 of the Fiscalisation Act.

Ideal for sellers operating continuously but below the threshold. Monthly lump sum can range 5,000-30,000 RSD depending on city and activity.

3. Bookkeeping entrepreneur or LLC (DOO)

Single-entry (entrepreneur) or double-entry (LLC) bookkeeping.
Personal income tax (entrepreneur) or corporate income tax (LLC).
Above 8,000,000 RSD turnover, VAT registration is mandatory.
ESIR fiscalisation is mandatory for almost all activities.

An LLC adds administrative weight (founding capital, annual financial report, accountant) but offers limited liability — an advantage for risky activities.

ESIR fiscalisation — what it means in practice

Since 1 May 2022 every fiscalisation obligor issues fiscal receipts through ESIR (Electronic Receipt Issuing System) connected to the Tax Administration's SUF.

For C2C sellers on a marketplace (Vondi):

If you're an individual selling occasionally — you're not a fiscalisation obligor and don't need ESIR.
If you're a paušalni preduzetnik — check the activity code carefully. Some activities are exempt (Art. 4 of the Fiscalisation Act), some are mandatory.
If you're an entrepreneur or LLC selling goods to end consumers — ESIR is mandatory.

Vondi integrates fiscalisation for B2C sellers in the system. Buyers receive the fiscal receipt as a PDF in e-mail. As a seller you don't have to buy your own ESIR device — Vondi is the solution.

Details on becoming a Vondi platform partner are in the seller's guide.

When to move from individual to lump-sum entrepreneur

Practical signs it's time to register:

You buy goods to resell. You're past "selling personal items" — that is a business activity.
Monthly sales are regular (e.g. 10+ items per month for several months in a row).
Annual income near 384,000 RSD (often a signal that registration pays off).
You have a serious customer who requires an invoice (a company, a public procurement).

Registering a paušalni preduzetnik via APR costs about 1,500 RSD and takes 1-3 days online. The monthly lump sum is a predictable cost, and you exit the "grey zone" where a complaint could land you in trouble.

What Vondi requires from sellers

Vondi distinguishes between C2C and B2C sellers:

C2C — an individual selling personal items occasionally. No tax ID required, no VAT invoicing, no ESIR. Vondi keeps internal records for tax purposes and may share them with tax authorities if you cross thresholds.
B2C — a registered entrepreneur or LLC. Tax ID, registration number and APR extract required. Vondi integrates ESIR fiscalisation, manages VAT, issues invoices.

The transition from C2C to B2C is straightforward: register the entrepreneur with APR, send the Vondi team the registration confirmation, and your storefront gets B2C status.

Common mistakes

"If I sell second-hand it's all legal." Not necessarily — if you buy to resell, it's a business activity regardless of whether the goods are second-hand.
"The marketplace reports my taxes for me." It doesn't. The Tax Administration has access to bank statements and can detect undeclared income.
"Thresholds only apply to companies." No — an individual carrying on a business activity is also subject to the rules — penalties can exceed the tax saved.
"I'll pay tax when they send me an assessment." Personal income tax is self-declared by 15 May of the following year.

Useful resources

Tax Administration of the Republic of Serbia — purs.gov.rs (e-Porezi portal for online filing).
APR (Business Registers Agency) — apr.gov.rs (registration of entrepreneurs and LLCs).
An accountant — for anything above 1,000,000 RSD annual turnover, professional advice pays off.
Vondi fees — see the tariffs page for details about platform fees.

Conclusion

Tax rules in Serbia 2026 are not simple, but not impossible either. The main message: if you sell continuously and for profit, register as a paušalni preduzetnik in good time. Penalties cost more than the monthly lump sum. Vondi supports you both as a C2C seller (occasional sales) and as a B2C seller (full integration with fiscalisation).

Questions about registering as a Vondi seller — write to support@mail.vondi.rs or check the seller's guide.