Serbian law allows a refund of value added tax (VAT) to certain foreign entities or foreign taxpayers for the amount of Serbian VAT charged on supplies of goods and services purchased within Serbia.
VAT can be refunded under certain conditions, including that the foreign taxpayer generally has not supplied any goods or services in Serbia in 2017. VAT refund requests must satisfy a threshold amount, and must be filed by 30 June 2018.
Read a March 2018 report (Serbian and English) [PDF 685 KB] prepared by the KPMG member firm in Serbia
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