For IT flat-rate sole traders and freelancers

Invoicing companies? You need SEF, but probably not a register.

For a developer, designer or consultant the rule depends on who you invoice. A foreign company, a domestic company and a private individual each need a different document, and Tezga issues all three from one account.

This is not tax advice. The page describes the rules as Tezga applies them. For your specific business, check with your accountant, especially if you work with both companies and private individuals.

Three buyers, three rules

A foreign company

Fiscal register: Not needed. Selling to a company is not retail.
SEF: No. Foreign companies are not registered on SEF, so you send the invoice outside the system, as before.
In Tezga: You create the invoice from the same item register and send it to the client as a PDF. A pro forma invoice works the same as for domestic customers.

A domestic company or the state

Fiscal register: Not needed. Here too you sell to a company, not to a private individual.
SEF: Yes. An invoice to a domestic company or the state is issued as an e-invoice through SEF.
In Tezga: In the company settings you turn on SEF and enter your SEF API key. The invoice goes from Tezga to SEF, and its status shows in the app.

A private individual

Fiscal register: Needed, unless your activity is exempt. You issue a fiscal receipt for that sale.
SEF: No. A private individual is not on SEF.
In Tezga: You issue the fiscal receipt from a phone or a computer, through the Tax Administration's V-PFR.

Whether your activity is exempt from fiscalization, check in the fiscal guide. How sending to SEF works step by step is described in the topic e-invoices and SEF.

What Tezga does for you

When you choose the "flat-rate" taxpayer type, Tezga does not add VAT to invoices, and you turn on SEF with a separate switch when you start invoicing domestic companies or the state. The badge next to each item shows which plan it comes with.

Everything about invoices, SEF and delivery notes

01Pro forma invoices with an IPS QR code for mobile banking paymentStart
02Advance invoices, closed by a final invoiceStart
03Outgoing e-invoices on SEF, from the same item registerBiznis
04Incoming e-invoices from SEF, accepted or rejected with a reasonBiznis
05Recurring invoices, issued automatically on a scheduleBiznis
06A pro forma invoice is closed as soon as the payment appears on the statementBiznis
07Checking the tax ID (PIB) and company details through the APR registerAll plans
08A KPO ledger for flat-rate sole traders, kept automatically from issued invoicesStart
09Limit tracking for flat-rate sole traders, so you do not cross the thresholdStart

Which plan you need

Start, 1,190 RSD a month

You invoice foreign clients and occasionally private individuals: pro forma invoices with an IPS QR code, advance invoices, fiscal receipts, a KPO ledger and limit tracking.

Biznis, 2,390 RSD a month

You also invoice domestic companies or the state: outgoing and incoming e-invoices on SEF, recurring invoices and payment matching from statements.

All plans and payment periods

Frequently asked questions

Does an IT flat-rate sole trader need a fiscal register?

No, if they invoice only companies and sole traders, because then there is no retail. As soon as they charge a private individual for a service, they issue a fiscal receipt for that sale, unless their activity is exempt. Check your activity code with your accountant.

Does an invoice to a foreign client go to SEF?

No. Foreign companies are not registered on SEF, so you send an invoice to a foreign client outside the system, as before. In Tezga you create it from the same item register as your other documents.

When does a flat-rate sole trader send an e-invoice through SEF?

When they invoice domestic companies or the state. In Tezga, SEF is a separate switch in the company settings: for a flat-rate sole trader it is off by default, and you turn it on as soon as you start invoicing domestic companies or the state.

Which Tezga plan does an IT flat-rate sole trader need?

Pro forma invoices with an IPS QR code, advance invoices, a KPO ledger and limit tracking come from the Start plan (1,190 RSD a month). Outgoing and incoming e-invoices on SEF, recurring invoices and statement matching are in the Biznis plan (2,390 RSD a month).

Does Tezga calculate tax for me?

No. For a flat-rate sole trader Tezga does not add VAT to invoices and keeps the KPO ledger automatically from issued invoices, but it does not give tax or accounting advice. Calculating tax and contributions stays with you and your accountant.

One account for invoices, SEF and receipts

Open an account, choose the "flat-rate" taxpayer type and turn on SEF when you need it. If you want to see how it looks first, try the whole register with sample data.