- Serbian VAT law allows for a refund to foreign VAT payers of Serbian VAT charged on goods and services purchased within Serbia
- Conditions for VAT refund include having VAT stated on the invoice, paying the invoice, meeting minimum refund amount of €200, and meeting conditions for deducting input VAT
- VAT refund is only possible for legal entities established in countries with reciprocity with Serbia
- Request for VAT refund for 2023 must be submitted by 30 June 2024
- Non-resident taxpayers need to obtain a Serbian tax identification number to submit a VAT refund request
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Serbia"
- Serbian VAT Refunds for Foreign Taxpayers: Eligibility, Conditions, and Application Deadline
- Serbia Updates E-Invoicing and VAT Laws: New Retail Rules, SEF Integration, and VAT Return Delay
- Serbia VAT Law Amendments: What Changes in 2026 and the E-Invoicing Impact
- Serbia’s 2026 VAT Law Amendments: Key Changes, Deadlines, and Compliance Updates
- Serbia Delays Pre-Filled VAT Returns Launch to 2027, Replacing POPDV Form with SEF System
