Conditions for VAT refund

1) VAT for trade of goods and services is indicated in the invoice, in accordance with the VAT Law, and the invoice was paid;

2) The amount of VAT for which the VAT refund application is submitted is greater than 200 EUR;

3) The conditions under which the VAT taxpayer may be entitled to a VAT deduction for these goods and services are fulfilled in accordance with VAT Law;

4) Foreign taxpayer doesn’t  carry out trade of goods and services in Serbia, except for the following:

a) trade of services of transport of goods which are, in accordance with the Art. 24, par. 1, items 1), 5) and 8) of the VAT Law exempt from VAT;

b) trade of services of passenger transport which, are subject to individual taxation of transport;

c) trade of goods and services with reverse charge mechanism

5) The VAT refund is made on the condition of reciprocity.

Procedure for VAT refund / Documents needed

VAT refund is submitted via Tax Representative in Serbia. Required documents:

The VAT refund can be submitted once a year, and no later than 30 June of the current year, for goods and services procured in Serbia in the previous calendar year. Required documents:

Deadlines for refund

Tax Administration, after checking the fulfillment of the conditions for refund, decides on the request within 30 days from the day of submitting the request

List of reciprocity countries