At the request of a foreign buyer - a passenger without a permanent or temporary residence in the Republic of Serbia - the seller registered for VAT issues a request of the passenger for a VAT refund. This request is usually issued on the ZPPPDV Form (or the operator form) and it states, among other things, the data from the receipt such as the number and date of the receipt, VAT rate, VAT amount and value of goods with VAT.
These forms, which are considered requests for a VAT refund, are assigned a specific number. In the event that the seller registered for VAT doesn't enter data regarding the number of a request for a VAT refund (The number of a ZPPPDV Form) on the fiscal receipt, that fiscal receipt that doesn't contain the stated data is nevertheless considered to be a receipt based on which the right to a VAT refund can be exercised. In other words, the ZPPPDV or the Operator Form number is not a mandatory element on the fiscal receipt.
Optional elements on the fiscal receipt in case of a VAT refund to a passenger without a permanent or temporary residence in the Republic of Serbia
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Serbia
Author: Kristina Dosen
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Fiscal subject related
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393
Content accuracy validation date:
18.04.2022
Content accuracy validation time:
08:36h
Content
A foreign buyer – the passenger can also exercise the right to a VAT refund in case the fiscal receipt doesn't contain data regarding the data regarding passenger identification (eg passport number).
The Tax Authority has issued a statement that the relevant technical documentation i.e. the Technical guideline for an administrative and technical overview of functionalities of ESIR and LPFR will be harmonized with this solution as soon as possible.
In case the VAT refund is made by cash payment, there are no obstacles for the payment to be made in cash from a special safe for a VAT refund or a cash drawer. While a fiscal receipt is issued upon the initial transaction, the VAT refund to the foreign buyer - passenger itself is not registered through the fiscal device.
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