TAX-FREE for foreign citizens
In order to achieve the right to tax refund, it is necessary to bring a passport or other travel document or document used for crossing the state border with you when shopping in Grappolo Aviation ltd. Our staff will provide you with a form ZPPPDV which is used for tax refunds and needs to be certified at the border by customs officier.
Items bought in Grappolo Aviation ltd. must be submitted to customs within three months from the date of purchase and it is necessary that on that occasion the accompanying form of the ZPPPDV is certified by the customs of the Republic of Serbia.
Based on the submitted signed and stamped (by customs officier) original invoice and the ZPPPDV form, the VAT amount will be refunded to the buyer, or to the applicant. It should be taken into account that the deadline for submitting a request for VAT refund (certified ZPPPDV form) is 12 months from the date of signing document by customs officier.
The passenger shall provide the seller with the original of the receipt, or receipts signed and stamped by the customs authority and the original of the passenger request for VAT refund signed and stamped by the customs authority, at which the customs authority confirmed that the conditions for VAT refund were fulfilled and with entered date of dispatch of goods from the customs territory of the Republic of Serbia.
If is not possible that you can come back in Serbia in mentioned 12 months from the date on the signing ZPPPDV form, passenger VAT refund request (signed and stamped ZPPPDV form and Invoice/s) can be delivered to us by post office or via courier. If the request for VAT refund is delivered by this way, the passenger must send us document with payment instructions with bank details and account number so we can refund VAT on that customers account.
Information on the right to a passenger VAT refund:
VAT refunds can be made under the following conditions:
1. that the buyer - a passenger who does not have a permanent or temporary residence in the Republic of Serbia possesses a completed passenger request for VAT refund;
2. that the data from the passport or other travel document or document used for crossing the state border correspond to the data from the passenger request for VAT refund;
3. that goods that have been submitted for inspection to the customs authority are correspond to the goods from the passenger request for VAT refund and receipt(s);
4. that the goods have not been used in the Republic of Serbia;
5. that the goods are dispatched in the personal luggage of the passenger, for non-commercial purposes, before the expiration of three calendar months after the expiration of the calendar month in which the turnover of goods has been performed;
6. that the total value of the goods delivered expressed in one receipt or in several receipts of the same seller, issued over a period starting from the date of issue of the first receipt, ending three calendar months following the calendar month in which the first receipt was issued, is equal or above RSD 6.000, including VAT;
7. that the goods have been shipped from the customs territory of the Republic of Serbia;
8. that the customs authority has confirmed the fulfilment of the conditions for VAT refund and has entered the date of dispatch of goods from the customs territory of the Republic of Serbia;
9. that a request for VAT refund has been submitted to the seller or operator within 12 months from the date of shipping of the goods abroad.
What is the amount of VAT in Serbia?
The Value Added Tax (VAT) in the Republic of Serbia is 20%.
Example: If the price of the product is 12,000.00 RSD, the amount of VAT is 2,000.00 RSD, or 16.67% of the total amount.
The right to VAT refund cannot be realized for excise products (e.g. derivatives of oil, alcoholic beverages, cigarettes and coffee) and goods intended for equipping vehicles for private purposes.