Tax Free

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.

*For more information go to  http://www.poreskauprava.gov.rs/sr.html