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%
Hotels & Accommodation
10%
Restaurants
20%
EVENTS
Conferences, Trade Shows & Exhibitions
20%
Training Courses & Seminars
20%
GENERAL EXPENSES
Goods
20%
Inter-company charges
20%
Office Expenses
20%
Marketing Costs
20%
Professional Fees & AP invoices
20%
TRAVEL RELATED
Car Rental
0%
Fuel
0%
Public Transport
10%
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
