At the request of a foreign buyer – a passenger without a permanent or temporary residence in the Republic of Serbia – the seller registered for VAT issues a request of the passenger for a VAT refund. This request is usually issued on the ZPPPDV Form (or the operator form) and it states, among other things, the data from the receipt such as the number and date of the receipt, VAT rate, VAT amount and value of goods with VAT.
Source: fiscal-requirements.com
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