Serbian VAT Refunds for Foreign Taxpayers: Eligibility, Conditions, and Application Deadline

• Foreign taxpayers can get a Serbian VAT refund on goods and services purchased in Serbia if certain conditions are met.
• The invoice must show VAT, be paid, and the minimum refund amount is €200 (in dinar equivalent).
• The foreign taxpayer must not have supplied goods or services in Serbia, with some exceptions for certain transport services.
• Refunds are only available to legal entities from countries with reciprocity agreements with Serbia.
• Applications must be submitted by June 30, 2026, and a Serbian tax ID is required.

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.

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