At the request of a foreign buyer – a passenger without a permanent or temporary residence in the Republic of Serbia – the seller registered for VAT issues a request of the passenger for a VAT refund. This request is usually issued on the ZPPPDV Form (or the operator form) and it states, among other things, the data from the receipt such as the number and date of the receipt, VAT rate, VAT amount and value of goods with VAT.
Source: fiscal-requirements.com
Latest Posts in "Serbia"
- Serbia Revises Electronic Invoicing Rulebook: Updated Internal Technical Instructions
- Serbia Grants VAT Refund Rights to France, Sweden, Luxembourg, and Bulgaria from 2025
- Serbia Tightens VAT Rules: New SEF E-Invoicing, Discount, and Reporting Requirements from April 2026
- Serbia’s 2026 Trade Law: New Rules for Online Sellers, Refunds, Marketing, and Algorithm Transparency
- Relocating Electronic Fiscal Devices in Serbia: Rules, Secure Elements, and Compliance Steps for Retailers













