A GUIDE TO VAT REFUNDS
FROM SERBIA

Belgrade, Serbia

How to Get a VAT Refund from Serbia

This page deals with refunds for cross-border transactions, it does not address VAT refunds where both the vendor and customer are based in the same country. If you are travelling to or conducting business with companies in Serbia, you may beeligible to claim back Serbian VAT. To assist you, we have compiled the information about VAT refund eligibility, Serbian VAT rates, deadlines for claiming the VAT back, the common services with refundable VAT and the processes to recover Serbian VAT. 

Who can Claim VAT Refunds?

In order to be eligible to reclaim Serbian VAT a foreign company must have a fiscal representative in Serbia.  

 

VAT Refunds for EU Claimants

If you are a VAT registered company in an EU Member State and have conducted cross border transactions in Serbia, where you are not registered, you are eligible to recover the VAT charged according to the countries local VAT deductible regulations. 

VAT Refunds for Non-EU Claimants

If you are a VAT registered company established outside of the EU and you are charged VAT on business activities conducted in Serbia, where you are not registered, you may be eligible to recover the VAT charged according to Serbian local VAT deductible regulations.

Free VAT Refund Guide

Everything you need to know about recovering taxes from cross-border business activity and travel.

Serbian VAT: PDV

Standard rate   20%  – This applies to most goods and services

Reduced rate   10%   – This applies for accommodation services etc.

Deadlines for Claims Submission

VAT year January 1 – December 31.

For all companies the application for refund must be submitted not later than 6 months after the VAT year has expired
June 30 (Year n + 1)

Only one claim per vat year maybe submitted in Serbia.

Serbian VAT: PDV

Standard rate   20%  – This applies to most goods and services

Reduced rate   10%   – This applies for accommodation services etc.

Deadlines for Claims Submission

VAT year January 1 – December 31.

For all companies the application for refund must be submitted not later than 6 months after the VAT year has expired
June 30 (Year n + 1)

Only one claim per vat year maybe submitted in Serbia.

VAT Refund Information

 

Retrospective Claims

A company can claim back VAT from the previous VAT year, no extended deadline is available.

 

Rule of Reciprocity

Serbia will only grant a VAT refund if the country where your company is registered offers similar refund arrangements, the so-called rule of reciprocity.

Serbia has reciprocity or other agreements in place with:

Austria, Belgium, Bosnia, Croatia, Denmark, Germany, Macedonia, Montenegro, The Netherlands, Norway, Romania, Slovakia, Slovenia, Switzerland, Turkey and the UK.

 

Services where VAT Refund is Available

The common services with refundable VAT are:

  • Fuel for various means of transport.
    • A proper invoice is required, receipts alone are not accepted
  • Car rental, car repairs and maintenance
  • Lodging and accommodation and related services
  • Food, drink and restaurant services
  • Attending fairs, seminars, exhibitions and related costs
  • Fuel for various means of transport.
    • A proper invoice is required, receipts alone are not accepted
  • Car rental, car repairs and maintenance
  • Lodging and accommodation and related services
  • Food, drink and restaurant services
  • Attending fairs, seminars, exhibitions and related costs

Latest VAT Chart

Each countries rules and regulations vary. Our VAT chart gives you details about the recoverable VAT in the different countries.

VAT Refund Process

 

VAT Refund Process for EU Claimants

An application to the local tax authority where the VAT was incurred shall be sent in original providing the following.

1. Claimants details

2. Summary of the refund request

3. Details of each invoice related to the VAT refund application

4. All original invoices related to the VAT refund must be included with the applicationand the invoice must be issued with the claimant’s company address on it.

5. Proof for payment: the fiscal bill or bank account statement

 

Contact Us

For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.

VAT Refund Process

 

VAT Refund Process for EU Claimants

An application to the local tax authority where the VAT was incurred shall be sent in original providing the following.

1. Claimants details

2. Summary of the refund request

3. Details of each invoice related to the VAT refund application

4. All original invoices related to the VAT refund must be included with the applicationand the invoice must be issued with the claimant’s company address on it.

5. Proof for payment: the fiscal bill or bank account statement

 

Contact Us

For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.

Request a Call

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