VAT refund to the foreign buyer - passenger
The conditions and manner of exercising the right to a VAT refund to a passenger, who has no permanent or temporary residence in the Republic of Serbia (hereinafter: passenger), for goods purchased in the Republic of Serbia and sent abroad, are prescribed by the Law on VAT and Art. 83 - 86 of the Rulebook on Value Added Tax (''Official Gazette of RS '' No. 37/21, 64/21, hereinafter: the Rulebook).
A passenger who sends goods purchased in the Republic of Serbia abroad in personal luggage, for non-commercial purposes, is entitled to a VAT refund if:
1) the goods are shipped before the expiration of three calendar months after the end of the calendar month in which the goods were purchased;
2) the total value of delivered goods is equal to or greater than RSD 6.000 including VAT;
3) he has evidence that he has sent them abroad.
Personal luggage is considered to be luggage in which the passenger sends the purchased goods abroad. The type and quantity of goods must not be such as to indicate that they are goods for commercial purposes.
The total value of delivered goods is the value of goods stated in one invoice or in several invoices of the same seller issued in the period starting from the day of issuing the first invoice until the end of three calendar months following the calendar month in which the first invoice was issued.
The passenger has the right to a VAT refund if he bought the goods in the seller's facility where the seller performs the activity of selling goods.
Evidence that the passenger has shipped goods abroad is considered to be:
1) passenger's request for VAT refund in paper or electronic form issued in accordance with the Rulebook, certified by the customs authority;
2) invoice for delivered goods.
An invoice is a document issued in accordance with the Law on VAT, as well as a fiscal slip, i.e a fiscal invoice issued in accordance with the law governing turnover recording.
The seller charges the buyer the total value of the delivered goods with VAT.
Issuance of VAT refund request
At the request of the passenger who buys goods, the seller of goods in the Republic fills in and issues, i.e prepares (hereinafter: issues) a request for VAT refund, in paper form on the ZPPPDV form or in electronic form, on the document of the operator authorized by the seller before sale to refund VAT to the passenger.
Issuance of a request for VAT refund in paper form
The passenger's request for a VAT refund in paper form (ZPPPDV) is issued in three copies, of which the seller gives the original and one copy to the buyer, and keeps the other copy in his documentation. In that case, the invoice and the passenger's request for a VAT refund must be signed by the seller.
When leaving the customs territory of the Republic of Serbia, the passenger presents to the customs authority the purchased goods, as well as the invoice, i.e invoices and the original and a copy of the passenger's request for a VAT refund issued in paper form.
Before confirming the fulfillment of the conditions for VAT refund to the passenger, the customs authority verifies the data prescribed by the Rulebook and if the conditions are met, the customs authority certifies the original request of the passenger for VAT refund and the attached invoices with signature and stamp. The original, i.e the originals of the invoice and the passenger's request for a VAT refund, shall be returned by the customs authority to the passenger, and a copy of the passenger's request for a VAT refund shall be kept for its needs.
Issuance of VAT refund request in electronic form
The seller may also issue in electronic form the passenger's request for a VAT refund, on the document of the operator authorized by the seller for the VAT refund to the passenger before the sale of the goods. A copy of the request issued in electronic form is printed by the seller and handed over to the buyer, in which case the request and the invoice do not have to contain the seller's signature.
When leaving the customs territory of the Republic of Serbia, the customs authority inspects the request in its information system, i.e inspects the printed copy of the passenger's request for VAT refund if there is an interruption in the functioning of the information system and checks the data to confirm the conditions for VAT refund..
If the conditions for VAT refund are met, the customs authority certifies the passenger's request for VAT refund with an electronic stamp in the information system, ie certifies the printed copy of the passenger's request for VAT refund with signature and stamp, if there is an interruption in the information system. After that, the customs authority returns the invoice or invoices to the passenger, and if at the moment of checking the fulfillment of conditions, due to the interruption of the information system, he certified with a signature and stamp the printed copy of the passengers request for VAT refund, the customs authority apart from the invoice returns to the pasenger also the certified copy of the printed copy of the passengers request for VAT refund..
In the event that the customs authority determines that the conditions prescribed by the Rulebook are not met, it shall enter the date and reasons for the rejection of the request in the passenger's request for a VAT refund and shall sign it.
Submitting of VAT refund request
The paid VAT is refunded to the passenger or other applicant if, within 12 months from the day of sending the goods abroad, he submits to the seller from whom the goods were purchased or to the operator the documentation on which the customs authority confirmed that the conditions for VAT refund are met.
By submitting the documentation, it is considered that the passenger's request for a VAT refund has been submitted.
The passenger's request for a VAT refund can be submitted in person, by mail or through another person. If the passenger's request for a VAT refund is submitted by mail, the passenger must indicate the account to which the VAT refund will be made..
If the passenger's request for VAT refund is submitted to the seller, the seller returns to the passenger the total amount of VAT paid as part of the fee for purchased goods in the Republic of Serbia (hereinafter: total VAT), reduced or without deduction for the seller's fee (commission).
If the passenger's request for a VAT refund is submitted to the operator, the operator has the right to charge the passenger a fee (commission) on that basis, so that he refunds the passenger the total amount of VAT reduced by the operator's fee (commission).
VAT refund to the passenger is made in RSD, cash payment or payment to the account specified in the passenger's request for VAT refund submitted by mail.
Payment in cash is made immediately, and payment to the account within 15 days from the date of receipt of the passenger's request for VAT refund.
The passenger, i.e another person through whom the passenger submitted to the seller or operator the passenger's request for VAT refund, confirms on the original passenger's request for VAT refund that VAT has been refunded in cash, and if the passenger's VAT refund request is issued electronically by the corresponding certificate in the information system.
Examples:
Example 1: If a passenger bought certain goods on May 17. 2021. he will be entitled to a VAT refund if:
1) he send the goods abroad no later than August 31. 2021.
2) the value of the goods is equal to or greater than RSD 6.000 including VAT
3) he has evidence that he has shipped the goods abroad (as evidence is considered: the passenger's VAT refund request in paper or electronic form, as well as the invoice)
If the passenger sends the goods abroad, e.g. on August 15. 2021. he will exercise the right to a refund if he submits the documentation for the refund no later than August 14. 2022. The documentation is submitted in paper form to the seller (directly, by mail or through another person), and in electronic form it is submitted to the operator.
Example 2: If a passenger has purchased certain goods from the same seller more than once and if he received the first invoice on 17. May 2021 and the last on 25. August, he will be entitled to a VAT refund if:
1) all goods purchased from the same seller are sent abroad no later than August 31. 2021.
2) the total value of goods purchased from the same seller is equal to or greater than RSD 6.000 including VAT
3) he has evidence that all goods purchased in the period from May 17. to August 25. 2021. were shipped abroad (as evidence is considered: the passenger's VAT refund request in paper or electronic form, as well as the invoice)
If the passenger sends all the goods abroad, e.g. on August 15. 2021. he will exercise the right to a refund if he submits the documentation for the refund no later than August 14. 2022. The documentation is submitted in paper form to the seller (directly, by mail or through another person), and in electronic form it is submitted to the operator.