TAX FREE KUPOVINA
USLOVI KUPOVINE I POVRAĆAJA PDV-a ZA STRANE DRŽAVLJANE
– ZPPPDV obrazac (zahtev putnika za povraćaj PDV-a)
Kupac plaća robu u punom iznosu (sa pdv-om), ukupna vrednost mora biti veća od 6000 RSD , pri čemu prodavac izdaje:
- Fiskalni račun u punom iznosu
- Popunjen obrazac ZPPPDV u tri primerka
- Faktura na ime i prezime kupca
OBAVEZE KUPCA
- se kupljena roba otpremaja pre isteka tri kalendarska meseca po isteku kalendarskog meseca u kojem je izvršen promet dobara
- da prilikom prelaska granice, odnosno izlaska iz Srbije na carini overi obrazac ZPPPDV kao i fakturu za kupljenu robu
POVRAĆAJ PDV-a
Izvršiti samo u slučaju ako su ispunjeni sledeći uslovi:
- Kupac dostavlja prodavcu originalni račun i ZPPPDV obrazac overen od strane carine
- Pravo na povraćaj pdv-a se ostvaruje isključivo ako overen ZPPPDV i faktura nisu stariji od 12 meseci od dana kupovine.
TAX FREE PURCHASING AND VAT REFUND FOR FOREIGN CITIZENS
HOW 2 CLAIM FOR VAT REFUND – ZPPPDV (foreign citizen rebates – VAT excluding)
Customer needs to pay full price (incl. VAT) on purchasing, total amount must be over 6000 RSD, if claims for VAT refund.
Foreign citizen customer needs to take from the seller next 3 documents:
- Fiscal receipt for the full amount
- The completed ZPPPDV form in triplicate
- Invoice on behalf of the customer
OBLIGATIONS OF THE BUYER
- NEED TO – take the purchased goods out of the country before the expiry of three months from the date of purchase
- NEED TO – when crossing the Serbia state border (departure from Serbia) at the customs to verify the ZPPPDV form and an invoice for purchased goods
HOW 2 – REFUND VAT
Upon returning to Serbia customer brings to CARPOLOGIJA (at point of purchase) stamped ZPPPDV form by the customs authorities and than customer is entitled to a VAT refund.
Obligation refunding VAT for the seller is ONLY if the customer meets the following requirements:
- If the customer has a valid ZPPPDV form, properly filled and seald (by the Custom)
- The customer right to refund of VAT is possible only if customer has valid ZPPPDV form and invoice and if date of purchase is not older than 12 months