VAT refund for foreign companies in Serbia

Who can claim

The refund (refakcija) is available to a foreign VAT taxpayer that does not make supplies in Serbia, with limited exceptions such as certain transport services and supplies for which the Serbian customer is liable for VAT. The company must be entitled to deduct that VAT if it were a Serbian taxpayer.

The refund is granted on the basis of reciprocity with the company's home country. Published practice lists, among others, Austria, Germany, the Netherlands, Belgium, Denmark, Slovakia, Slovenia, Croatia, Hungary, Romania, Switzerland, Norway, the United Kingdom, Bosnia and Herzegovina, Montenegro and North Macedonia. Reciprocity is checked for each claim.

• foreign VAT taxpayer, not registered for VAT in Serbia
• no supplies in Serbia, subject to narrow exceptions
• VAT shown on paid invoices
• reciprocity with the home country

Amount, deadline and form

The claim must be higher than EUR 200 in dinar equivalent. It is filed once a year, at the latest by 30 June, for purchases from the previous calendar year. The request is filed electronically on form REF 1 through the Tax Administration portal.

The Tax Administration decides within 30 days of the request and pays within 15 days of serving the decision. The claim includes a certificate of VAT registration from the home country, in original with a certified Serbian translation, and the paid invoices.

• minimum: more than EUR 200
• deadline: 30 June of the following year
• form: REF 1, filed electronically
• decision within 30 days, payment within 15 days

Why claims are rejected

Most rejections come from unpaid or incomplete invoices, a missing or untranslated VAT registration certificate, a home country without reciprocity, an amount at or below EUR 200, or a claim filed after 30 June. Invoices that do not show Serbian VAT separately cannot be used.

If you sell in Serbia

A foreign company that makes taxable supplies in Serbia must appoint a single tax representative and register for VAT, regardless of turnover. The exception is a company that supplies only to Serbian VAT payers: then the Serbian customer accounts for the VAT and no registration is required.

The tax representative must be a Serbian VAT payer for at least 12 months without overdue tax debts, and is jointly liable for the foreign company's VAT. We help foreign companies decide whether registration is needed and, where it is not, prepare the annual refund claim.

Frequently asked questions