The following expenses are generally claimable as part of a refund of VAT in Serbia: Vehicle expenses (including fuel and hire of means of transport) for car dealers and taxi drivers only; Public transport fares; Accommodation; Food, drink and restaurant services; Admission to fairs and exhibitions and other general business expenses (e.g., professional fees).

A refund of VAT in Serbia will generally be processed within 2 months from submission. This period may be extended if the Serbia VAT Authority requests additional information.

If VAT in Serbia has been incorrectly charged, the affected invoice would typically not be eligible for a refund of the VAT in Serbia. The entity would need to contact the supplier to have the incorrectly charged VAT in Serbia refunded. This is something that VAT IT will be able to assist with, as we can contact the supplier on your behalf and request that the incorrectly charged VAT in Serbia be refunded.

Only a single (annual) claim for a refund of VAT in Serbia can be made in a year, and must exceed EUR 200.00 in order to be processed.

Generally an entity will only be eligible for a refund of VAT in Serbia if it does not have an establishment in Serbia, it does not have a VAT registration in Serbia and does not make taxable supplies that would be subject to VAT in Serbia. An entity must also be established in a country that has entered into a reciprocity agreement with Serbia regarding VAT refunds. Before claim for a refund of VAT in Serbia can be submitted, the claimant would need to apply for a TIN number in Serbia.

The following documents would need to be submitted as part of a refund of VAT in Serbia: Invoices for which a refund is claimed, as well as proof of payment of each invoice; valid tax certificate; bank account details; translated excerpt of the entity’s trade register as well as documents for your appointed agent (if applicable – e.g., if you have appointed VAT IT as your agent).