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

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.