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

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

Article 53 of the VAT Act prescribes the conditions under which VAT reimbursement is carried out to foreign entity and as one of the mandatory conditions listed is reciprocity.

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

- The Netherlans

- Slovakia

- Croatia (since October 8, 2015)

- Denmark

- Austria

- Bosnia and Herzegovina

- Belgium

- Montenegro

- Macedonia

- Slovenia (partly – only for fairs since February 1, 2012., and as of October 1, 2013. etsablished was full scale of reciprocity)

- Germany (since July 1, 2013)

- Great Britain (since January 1, 2013)

- Turkey (since February 24, 2015) – (the cost of fuel, spare parts and maintenance and repairs related to transport, as well as the purchase of goods and services exclusively in connection with participation in trade fairs and exhibitions)

- Switzerland (since January 1, 2015)

- Norway (since March 9, 2017)