Serbian value added tax (VAT) law allows a refund to foreign VAT payers of Serbian VAT charged on supplies of the goods and services purchased within Serbia.
VAT can be refunded under the following conditions:
- If the VAT for the supply of goods and services is stated in the invoice, and if that invoice is paid
- The minimum amount for a VAT refund in Serbia is €200, in Serbian dinar equivalent
- If conditions are met that allow the VAT payer to use the right to deduct input VAT for purchased goods and services…
Source: KPMG
