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 travel document are identical to the data from the passenger request for VAT refund;
3. that goods that have been submitted for inspection to the customs authority are identical to the goods from the passenger request for VAT refund and from the receipt;
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 is expressed in one receipt or in several receipts of the same seller, issued over a period not exceeding three calendar months, in the amount exceeding EUR 100, in dinar countervalue under the average exchange rate of the National Bank of Serbia, 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, by signature and seal, 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 six months from the date of issue of the receipt for the performed turnover of goods.
The passenger submits a VAT refund request by submitting to the seller or operator the receipt, or receipts, signed and authenticated by the stamp of the customs authority and the original passenger request for VAT refund, signed and authenticated by the stamp of the customs authority where the customs authority has confirmed that the conditions for VAT refund were fulfilled and has entered the date of dispatch of goods from the customs territory of the Republic of Serbia. The passenger request for VAT refund can be submitted in person, by post or through another person.
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.
A passenger VAT refund request can be delivered in person, by post or via another person. If the request for VAT refund is delivered by post, the passenger must indicate the account to which his VAT return will be made.
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.
TAX-FREE for foreign citizens
In order to achieve the right to tax refund, it is necessary to bring a passport 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.
After that, in the additional period of three months but no later than 6 months from the date of purchase you need to visit Grappolo Aviation d.o.o. in order to get your VAT paid back. In case you are not able to visit us, you can send us a form by postoffice, courier or through another person, in which case the passenger must indicate the account for his VAT refund.