The Minister of Finance adopted the Rulebook on Amendments to the Rulebook on the procedure for exercising the right to a VAT refund and on the manner and procedure for refund of VAT, which was published in the "Official Gazette of the RS", no. 87/2020, dated 19 June 2020 and which enters into force on the eighth day from the day of its publication, ie. 27 June 2020.

The Rulebook extends the deadline for submitting requests for VAT refund for goods and services procured in the Republic of Serbia in 2019, ie in the calendar quarter April-June 2020, to 30 September 2020, as follows:

  • for VAT refund to a foreign taxpayer for 2019 (Form REF 1), in accordance with Article 53 of the VAT Law, which in regular circumstances, according to Article 4, paragraph 3 of the Rulebook, expires on 30 June of the year following the year for which a request is made;
  • Request for VAT refund to humanitarian organizations for 2019 (Form REF 2), in accordance with Article 54 of the Law, which in regular circumstances, in accordance with Article 5, paragraph 3 of the Ordinance, expires on 30 June of the year following the year in to which the goods were procured;
  • Request for VAT refund to traditional churches and religious communities for the calendar quarter April - June 2020 (Form REF 3a), in accordance with Article 55 of the Law, which in regular circumstances, in accordance with Article 6, paragraph 4 of the Rulebook, expires 60 days after the end of the calendar quarter and
  • Request for VAT refund to diplomatic and consular missions and international organizations for the calendar quarter April - June 2020 (Form REF 5), in accordance with Article 55a of the Law, which in regular circumstances, in accordance with Article 6b paragraph 4 of the Rulebook, expires 30 days after the end of the calendar quarter.