A new section has been established on the Electronic Services for Fiscalization (ESF) inside the ePorezi service of the Serbian Tax Authorities, which serves to record VAT refunds to foreign customers.
As a reminder, a new mandatory special record under Article 224 is prescribed. Regulation on VAT, on the turnover of goods that the traveler (i.e., a foreign customer) shipped in personal luggage, for which the seller-taxpayer of VAT received certified requests for VAT refund and for which he met the prescribed conditions for tax exemption following Article 24, paragraph 1, item 4 of the amended Law on VAT.
A user application in Serbia has been set up to record VAT refunds to foreign customers, i.e., foreign passengers.
Public
Serbia
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
183
Content accuracy validation date:
01.02.2024
Content accuracy validation time:
11:01h
Content
The fiscalization payer is obliged to, within seven days from the expiry of the tax period in which the certified original refund request was received, enter, i.e., keep the prescribed records in the EZPPPDV Form within the user application for fiscalization on the Tax Administration portal (i.e., within the ePorezi application).
In other words, the monthly VAT payer, who is a fiscalization payer, has the obligation to enter the required data within the (newly opened) user application on the Tax Administration portal by February 7th, 2024, for certified refund requests received during the first tax period in 2024 (during January 2024).
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