Tax Administration of the Republic of Serbia has published the following information regarding the application of VAT legislation on its website:

Article 53 of the VAT Law prescribes the conditions under which reimbursement of VAT shall be done to the foreign taxpayer. One of the conditions is reciprocity.

In this regard, the Tax Administration of the Republic of Serbia shall reimburse foreign taxpayers on the reciprocity basis with the following countries:

• The Netherlands,
• Slovakia,
• Croatia (partly - for fairs only)
• Denmark,
• Austria,
• Bosnia and Herzegovina
• Belgium,
• Montenegro,
• Macedonia,
• Slovenia (partly - for fairs only, starting from February 1 2012)
• Germany (as of 1 July 2013).