W-8BEN-E for a Serbian d.o.o. and W-8BEN for a Paušalac: No US–Serbia Tax Treaty (2026)
This article was created with AI assistance and has not been reviewed by a human editor. It is provided for general informational purposes only and does not constitute tax, legal, or financial advice.
Last checked: 29.09.2026. Neither Serbia nor Yugoslavia appears on the IRS United States Income Tax Treaties - A to Z list. PwC's Serbia corporate withholding summary does not list the United States among Serbia's treaty partners. No US–Serbia income tax treaty has been signed. There was no in-force US income tax treaty with the former Yugoslavia to inherit.
AI-generated imageThere is no US–Serbia income tax treaty. Many guides then conclude you will lose 30%. For services you perform from Serbia, that conclusion is wrong. Those fees are foreign-source income. US withholding does not apply to them, treaty or no treaty.
This guide is for a društvo sa ograničenom odgovornošću (d.o.o.) that invoices US clients, licenses software, or holds US stocks, and for a preduzetnik, including a paušalac. It covers which form you file, what stays blank, and which number goes on the tax line. A sample PDF is included further down.
A preduzetnik, whether a paušalac or a knjigaš, is a person who carries on business under personal liability. That person files Form W-8BEN, not Form W-8BEN-E: start the W-8BEN wizard. The Serbian test samostalnosti is a local tax test. It does not change the US form.
If you prefer to skip the reading, start the W-8BEN-E wizard. It already knows Serbia has no US income tax treaty and, by default, leaves Part III (Lines 14–15) blank. A signature-ready PDF is $30. Form W-8BEN for a person is $5.
Blank form or already filled in?
You can download the official blank form from the IRS, or get the same file already filled in.
- Blank official W-8BEN-E (IRS, free): Download W-8BEN-E as a PDF directly from the IRS — for a d.o.o. or an a.d.
- Blank official W-8BEN (IRS, free): Download W-8BEN as a PDF directly from the IRS — for a preduzetnik, including a paušalac.
- Already filled in (5–10 minutes): W-8BEN-E for a Serbian d.o.o. ($30) or W-8BEN for a preduzetnik ($5) — Part III and Part II stay blank.
- IRS treaty list: United States Income Tax Treaties - A to Z — Serbia does not appear.
- PwC withholding summary: Serbia – Corporate – Withholding taxes — the United States is not among Serbia's treaty partners.
d.o.o., a.d., o.d., k.d., or a preduzetnik?
Serbia is not on the per se list in 26 CFR 301.7701-2(b)(8)(i). US classification does not follow the local abbreviation one-for-one:
- Društvo sa ograničenom odgovornošću (d.o.o.): The usual private company. It is not on the per se list. It defaults to Corporation because the members have limited liability. A different US classification is Form 8832. A single-member d.o.o. is not disregarded by default.
- Akcionarsko društvo (a.d.): A joint-stock company. Serbia is not on the US per se corporation list, so an a.d. can file Form 8832. It still defaults to Corporation.
- Ortačko društvo (o.d.) or komanditno društvo (k.d.): These default to Partnership when at least one partner has unlimited liability. Check Partnership in Part I, line 4, not Corporation.
- Preduzetnik, including a paušalac or a knjigaš: A person, not a company. That person files Form W-8BEN. The flat-rate paušal regime and the test samostalnosti are Serbian tax rules. They do not change the form.
Chapter 3 still decides which form you file. Part III is where a treaty article would go. Today that part stays blank, because there is no treaty to cite.
What to write, and what to leave blank
On Form W-8BEN-E, Part III (Lines 14–15, Claim of Tax Treaty Benefits) stays blank. Do not enter an article number or a rate. Line 14b is not filled in, because there is no Limitation on Benefits article to certify. Part II (Lines 11–13) is a different section — a disregarded entity or a branch receiving the payment — and also stays blank for an ordinary d.o.o. On Form W-8BEN, Part II (Claim of Tax Treaty Benefits) stays blank for the same reason.
Income from services performed from Serbia, the common case for a d.o.o. or a preduzetnik invoicing a US client remotely or through Upwork, Toptal, or Deel, is foreign-source and is not subject to US withholding at all. Services performed while you are physically in the United States are US-source. No treaty exemption is available for that income. Genuine US-source FDAP is different again: a software licence fee for IP used in the United States, ad revenue attributed to US viewers, dividends on US stock, and interest on US instruments stay at the full 30% statutory rate. Serbia's own 20% withholding tax applies to payments made by Serbian payers. It has nothing to do with Form W-8. The portfolio interest exemption (IRC section 871(h)/881(c)) is a separate non-treaty rule. Ask an accountant. Do not treat it as automatic.
Line 9b, PIB and JMBG
Serbia uses two different numbers. Do not type an RS prefix on either form.
| Line | What you enter |
|---|---|
| Line 9b of Form W-8BEN-E | The 9-digit PIB, for example 101234569. The check digit is ISO 7064 Mod 11,10. 101234569 passes. 101234560 fails. Do not type an RS prefix. That prefix belongs to the VAT number. |
| Foreign TIN on Form W-8BEN | The 13-digit JMBG of the person, for example 0101985710016. That example shows the format. The 2018 JMBG law says the control digit uses modulo 11 and does not publish the weights, so this page does not claim a check digit. A preduzetnik's PIB does not replace the JMBG on Form W-8BEN. |
| Line 14a, Line 14b, and Line 15 | LEAVE BLANK. There is no US–Serbia income tax treaty, so there is no treaty country, no Limitation on Benefits test, and no article or rate. |
| Part II of Form W-8BEN | LEAVE BLANK. A preduzetnik does not claim a treaty article. |
Read the PIB from the tax record before Line 9b. Do not invent a 9-digit string that fails the check digit.
Sample: completed W-8BEN-E for a Serbian d.o.o.
A filled example for a fictional d.o.o. in Beograd, Chapter 3 Corporation, with Part III left blank because Serbia has no US income tax treaty.
Sample only. Avala Code d.o.o., Knez Mihailova 10, Beograd 11000, Serbia, PIB 101234569, Chapter 3 Corporation, FATCA Active NFFE, Part III blank.
What happens to the income
Each row stands on its own. Do not move a rate onto the neighbouring row. There is no treaty rate to copy.
| Income | US withholding | Why |
|---|---|---|
| Services performed from Serbia (Upwork, Toptal, Deel, direct clients) | 0%. Services performed from Serbia are foreign-source income, so they are not US-source income, treaty or no treaty. | The work is performed from Serbia. US withholding does not apply to that foreign-source income. |
| Services performed while physically in the United States | May be taxed in the United States. Services performed while physically in the United States are US-source, and no treaty exemption is available. | Physical performance in the United States makes the income US-source. Serbia has no treaty exemption for it. |
| Software licence fees and royalties for IP used in the United States | 30%. A software licence fee or other royalty for IP used in the United States is US-source FDAP, and there is no treaty rate. | The IP is used in the United States. The statutory rate is 30%. |
| AdSense or YouTube revenue attributed to US viewers | 30% on the US portion. Ad revenue attributed to US viewers is US-source royalty-type income, and there is no treaty rate. | Only the portion attributed to US viewers is US-source. That portion is 30%. |
| Dividends from US stocks | 30%. Dividends from US stocks have no treaty rate, at any ownership percentage. | There is no US–Serbia dividends article. The statutory rate is 30%. |
| Interest from US sources | 30% unless a US domestic exemption applies, for example portfolio interest. Ask an accountant. It is not automatic. | Interest from US sources is US-source. A domestic exemption is separate from a treaty and is a question for an accountant. |
Form W-8BEN-E does not create a treaty rate. It shows the payer that the company is foreign, so foreign-source service fees performed from Serbia are not withheld by mistake.
Questions people ask before they sign
Short answers for a d.o.o. or a preduzetnik. A fund or a bank needs an accountant, not this page.
Can I use Serbia's treaty with another country?
No. A treaty between Serbia and a third country does not reduce US withholding. Do not copy an article or a rate from that treaty onto Form W-8.
Upwork shows 30% withholding — why?
Usually there is no W-8 on file, or the income type was chosen as US-source royalties or dividends. Services performed from Serbia are foreign-source. The form documents that status so the platform does not withhold by mistake.
Paušalac — W-8BEN or W-8BEN-E?
Form W-8BEN. A paušalac is a preduzetnik, a person, not a d.o.o. The number on that form is the 13-digit JMBG, for example 0101985710016, not the 9-digit PIB.
Does the test samostalnosti change the form?
No. The test samostalnosti is about Serbian tax. A preduzetnik still files Form W-8BEN. A d.o.o. still files Form W-8BEN-E.
Will there be a treaty?
As of 29.09.2026 there is no signed US–Serbia income tax text. Part III stays blank until a treaty is in force and the IRS lists it.
Which number goes on Line 9b?
For a d.o.o. or an a.d., the 9-digit PIB, for example 101234569. 101234560 fails the check digit. Do not type RS. A preduzetnik on Form W-8BEN uses the JMBG.
What to do next
- Fill out W-8BEN-E in the guided wizard: Start the W-8BEN-E wizard ($30). It leaves Part III blank.
- Are you a preduzetnik?: Use the W-8BEN wizard ($5).
- A company in Montenegro: W-8BEN-E for a Montenegrin DOO.
- A company in Albania: W-8BEN-E for an Albanian SH.P.K..
Mistakes that get the form sent back
- An invented Article 7: There is no US–Serbia article to cite. Do not type Article 7, or any article number, because other treaties use one.
- Rates from Serbia's treaties with other countries: Those rates do not apply to a US payer. Dividends from US stocks stay at 30%.
- Form W-8BEN-E from a preduzetnik: A paušalac or a knjigaš files Form W-8BEN.
- PIB instead of JMBG on Form W-8BEN: The person enters the 13-digit JMBG, for example 0101985710016. The business PIB does not replace it.