List of countries with which the Republic of Serbia has established conditions of reciprocity for VAT

Article 53 of the VAT Law prescribes the conditions under which VAT refunds are made to foreign taxpayers, and one of the conditions is the condition of reciprocity.

In this regard, the Tax Administration of the Republic of Serbia refunds VAT to foreign taxpayers based on the established conditions of reciprocity with the following countries:

The Netherlands

Slovakia

Croatia (as of October 8, 2015)

Denmark

Austria

Bosnia and Herzegovina

Belgium

Montenegro

Macedonia

Slovenia (as of October 1, 2013)

Germany (as of July 1, 2013)

Great Britain (as of January 1, 2013)

Turkey (as of February 24, 2015) - (for expenses on fuel, spare parts and maintenance and repairs in connection with transport, as well as for the purchase of goods and services exclusively in connection with participation in fairs and exhibitions)

Switzerland (as of January 1, 2015) Norway (as of March 9, 2017) Romania (as of May 8, 2017)

Hungary (as of January 1, 2019)