TAX-FREE Shopping

For Foreign Citizens

TAX-FREE Shopping

Information on VAT refunds for foreign citizens shopping at Grappolo Aviation.

TAX-FREE for Foreign Citizens

In order to exercise the right to a VAT refund, you must bring a passport or other travel document used for crossing the state border when shopping at Grappolo Aviation ltd. Our staff will provide you with a ZPPPDV form — the original and one copy go to you, and the seller retains the second copy.

Items bought at Grappolo Aviation ltd. must be submitted to customs within three months from the date of purchase, and the accompanying ZPPPDV form must be certified by the customs authority of the Republic of Serbia at that time.

Based on the submitted certified original invoices and the ZPPPDV form, the VAT amount will be refunded to the buyer. Please note that the deadline for submitting a VAT refund request (certified ZPPPDV form) is 12 months from the date of dispatch of goods abroad.

The passenger must provide the seller with the original receipt(s) signed and stamped by the customs authority, and the original passenger VAT refund request (ZPPPDV form) signed and stamped by the customs authority, confirming that the conditions for VAT refund were fulfilled, with the date of dispatch from the customs territory of the Republic of Serbia entered.

If it is not possible to return to Serbia within the mentioned 12 months, the certified ZPPPDV form and certified invoice(s) can be delivered by post or courier. In this case, you must also send us a document with payment instructions including your bank account number so we can process the VAT refund.

Conditions for VAT Refund

VAT refunds can be made under the following conditions:

  1. The buyer — a passenger who does not have permanent or temporary residence in the Republic of Serbia — possesses a completed passenger VAT refund request (ZPPPDV form).
  2. Data from the passport or other travel document corresponds to the data in the passenger VAT refund request.
  3. Goods submitted for inspection to the customs authority correspond to the goods listed in the VAT refund request and receipt(s).
  4. The goods have not been used in the Republic of Serbia.
  5. The goods are dispatched in the passenger's personal luggage, for non-commercial purposes, before the expiration of three calendar months after the month in which the sale occurred.
  6. The total value of goods expressed in one or more receipts from the same seller, issued within three calendar months from the first receipt, is equal to or above RSD 6,000 including VAT.
  7. The goods have been dispatched from the customs territory of the Republic of Serbia.
  8. The customs authority has confirmed the fulfilment of conditions for VAT refund and entered the date of dispatch from the customs territory of the Republic of Serbia.
  9. The VAT refund request has been submitted to the seller within 12 months from the date of shipping the goods abroad.

VAT Rate in Serbia

The Value Added Tax (VAT) in the Republic of Serbia is 20%.

Example: If the price of a product is 12,000.00 RSD, the VAT amount is 2,000.00 RSD (16.67% of the total amount).

The right to a VAT refund cannot be exercised for excise products (e.g. petroleum derivatives, alcoholic beverages, cigarettes and coffee) and goods intended for equipping vehicles for private purposes.