Serbia: VAT refund for 2023 to foreign taxpayers

A request for a VAT refund for 2023 must be submitted by 30 June 2024.

A request for a VAT refund for 2023 must be submitted by 30 June 2024.

Serbian value added tax (VAT) law allows a refund to foreign VAT payers of Serbian VAT charged on supplies of the goods and services purchased within Serbia.

VAT can be refunded under the following conditions:

  • If the VAT for the supply of goods and services is stated in the invoice, and if that invoice is paid
  • The minimum amount for a VAT refund in Serbia is €200, in Serbian dinar equivalent
  • If conditions are met that allow the VAT payer to use the right to deduct input VAT for purchased goods and services
  • If the VAT payer has not supplied any goods and services in Serbia, apart from the zero-rated transport of goods, transport of passengers by bus, for which the customs authority charge VAT, as well as goods and services for which the recipient is required to charge input VAT

A VAT refund is possible only for legal entities established in countries with which Serbia has reciprocity.

A request for a VAT refund for 2023 must be submitted by 30 June 2024 at the latest. To submit a VAT refund request, a non-resident taxpayer needs to obtain a Serbian tax identification number.

Read a March 2024 report [PDF 305 KB] prepared by the KPMG member firm in Serbia



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