Tax FREE

Uslovi kupovine i povraćaja pdv-a za diplomatsko/konzularna predstavništva i međunarodne organizacije (ambasade):

SNPDV obrazac, koji je overila ambasada ili međunarodna organizacija.
Potvrda reciprociteta o oslobadanju od pdv-a i akciza.
Ovlašcenje osoba za nabavku robe.
Kopija lične karte osobe ovlašcene za kupovinu.
Kupcu se prilikom plaćanja robe, odbija pdv ukoliko ima gore navedena dokumenta.
Potvrda o poreskom oslobađanju za obveznika PDV, koji vrši promet dobara ili usluga, odnosno uvoz dobara uz poresko oslobadanje (za medunarodne ugovore).
PPO-PDV, obrazac koji overava firma.
Preuzmite: Obrazac REF 4

Purchase conditions and VAT refund for diplomatic/consular offices and international organisations (embassy):

SNPDV form - stamped by an embassy or international organization.
Confirmation of reciprocity on the VAT and excise tax exemption.
Authorization of the persons in charge of the procurement of goods.
ID card copy of the person authorized to purchase.
When paying for goods, the buyer with the documents mentioned above, will be able to make a VAT free purchase.
Certificate of Tax exemptions for VAT payer, that carries out traffic of goods or services, or import of goods with tax exemption (for international contracts).
PPO-VAT Form (Exemption Certificates for Sales Tax) stamped by the company.
Download: Form REF 4

Uslovi kupovine i povracaja PDV-a za strane državljane:

Potreban je obrazac REF 4 koji kupac dobija prilikom placanja robe u prodavnici u tri primerka.
Obrazac REF 4 je namenjen ispisu formulara za povracaj poreza za strane kupce na Obrascu REF 4.
Prilikom placanja robe, kupac placa iznos u celosti, obuhvatajuci PDV.
Kupac je u obavezi da prilikom prelaska granice tj. izlaska iz naše zemlje overi REF 4 obrazac na carini, u periodu od 3 meseca od datuma kupovine.
U vremenskom periodu od šest meseci, od datuma kupovine, kupac ukoliko želi da povrati PDV mora uci u zemlju, doneti 1 overen primerak (1 primerak zadrûava carina, drugi je za kupca) u prodavnicu u kojoj je obavljena kupovina. Prodavac ce vratiti novac za celokupni iznos pdv-a.
Kupac je u obavezi da se pre svog dolaska najavi par dana ranije prodavnici u kojoj je izdat REF 4 obrazac, putem e-mejla ili telefonom. Tom prilikom, potrebno je da radnji, radi provere, pošalje sken svog pasoša i REF 4 obrazac koji je overila carina.
Minimalni iznos vrednosti kupljene robe za koju se može izdati REF 4 obrazac je 150 evra, obracunat na dan kupovine po važecem kursu NBS.

Purchase conditions and VAT refund for foreign nationals:

Three copies of the REF4 Form, which will be given to a customer when purchasing goods in the store, are needed.
The REF4 Form needs to be filled out for foreign customers tax refund.
When paying for goods, the buyer pays the total amount (including VAT).
The buyer is obliged to stamp REF4 form at the customs when crossing the border or departing from the country, during the period of 3 months after the purchase date.
If the buyer wants to recover the VAT, he/she must enter the country during the period of six months, from the purchase date, and bring one stamped copy (the customs retains one copy, while the other one will be given to the buyer) to the store where the purchase has been made. Seller will refund the entire amount of VAT.
The buyer is obligated to contact the store, where the purchase has been made, a few days before his return to collect VAT and to email his passport copy and stamped REF4 document in advance.
REF4 Form can be issued for minimum purchase amount of EUR 150, calculated at purchasing exchange rate given by National Bank of Serbia on the day of the transaction.