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VAT Refund for 2022 to Foreign Taxpayers

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

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