Deadline for Filing of VAT Recovery Requests Moved to September 30

The Rulebook on the Amendments to the Rulebook on the Procedure of Exercising the Right to VAT Recovery and VAT Rebates and Refunds was published in the Official Gazette of the Republic of Serbia, no. 87/2020, whereby the deadline for the filing of requests for VAT recovery has been moved to September 30, 2020.

The deadline extension pertains to:

– foreign taxpayers – for recovery of VAT on goods and services procured in the Republic of Serbia in 2019;

– humanitarian organizations – for recovery of VAT on goods procured in the Republic of Serbia in 2019;

– traditional churches and religious communities – for recovery of VAT on goods and services procured in the Republic of Serbia or the import of goods to the Republic of Serbia in the April-June 2020 period;

– diplomatic and consular representations and international organizations – for recovery of VAT on goods and services procured in the Republic of Serbia or the import of goods to the Republic of Serbia in the April-June 2020 period.

All the other deadlines for the filing of requests for VAT recovery remain unchanged.

Rulebook on the Amendments to the Rulebook on the Procedure of Exercising the Right to VAT Recovery and VAT Rebates and Refunds

VAT recovery

refund

foreign taxpayers

humanitarian organizations

traditional churches and religious communities

diplomatic and consular representations and international organizations