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A VAT Refund Guide to 

Serbia

How to get VAT Refunds from Serbia for your business

Businesses registered in countries outside of Serbia can claim VAT refunds on any costs incurred in Serbia.
The below information details the requirements needed to be eligible for a VAT refund. This includes claimable expense types, Serbia VAT rates, deadlines and claiming periods.

Where is your company based?

EU

based businesses

VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from Serbia under the EU VAT Refund Directive.

NON-EU

based businesses

VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from Serbia under the 13th Directive.

Which countries have reciprocity with Serbia?

Austria, Belgium, Bosnia & Herzegovina, Croatia (Trade Fairs only), Denmark, Germany, Hungary, Netherlands, Norway, Slovakia, Slovenia, Macedonia, Montenegro, Turkey, Switzerland, Romania and United Kingdom

For a more detailed explanation on what reciprocity means within the scope of VAT, click here:

What expenses are claimable in Serbia?

ENTERTAINMENT & HOSPITALITY

Entertainment

0%
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Hotels & Accommodation

10%
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Restaurants

20%

EVENTS

Conferences, Trade Shows & Exhibitions

20%

Training Courses & Seminars

20%

GENERAL EXPENSES

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Goods

20%

Inter-company charges

20%

Office Expenses

20%
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Marketing Costs

20%

Professional Fees & AP invoices

20%

TRAVEL RELATED

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Car Rental

0%
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Fuel

0%
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Public Transport

10%
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Taxis

12%

Additional Information

How far back can your business claim VAT from Serbia?
January to December of the previous year
What’s the foreign VAT deadline in Serbia?
30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)
How long does it take to receive a VAT refund from Serbia?
Depending on the complexity of your application and the capacity at the VAT authority, it can take up to 6 months for EU businesses and up to 6 months for Non-EU businesses to receive a VAT refund from Serbia

Need help with your VAT refund from Serbia?

You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.

Download a full international VAT guide and never miss a deadline