Serbian value added tax (VAT) law allows a refund to non-resident taxpayers of Serbian VAT charged on supplies of goods and services purchased within Serbia.
Serbian VAT can be refunded under certain conditions, including when a non-resident taxpayer has not supplied any goods or services in Serbia in 2016, apart from the zero-rated transport of goods (transportation services that relate to the import of goods, exports, free zones, transit or temporary import) and transport of passengers by bus, for which the Customs Authorities charge VAT.
A VAT refund is only possible for taxpayers established in countries with which Serbia has reciprocity.
A request for a VAT refund can be submitted by 30 June 2017 for goods and services supplied during 2016.
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