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Information on the right to a passenger VAT refund:

VAT refunds can be made under the following conditions:
1. that the buyer - a passenger who does not have a permanent or temporary residence in the Republic of Serbia possesses a completed passenger request for VAT refund;
2. that the data from the travel document are identical to the data from the passenger request for VAT refund;
3. that goods that have been submitted for inspection to the customs authority are identical to the goods from the passenger request for VAT refund and from the receipt;
4. that the goods have not been used in the Republic of Serbia;
5. that the goods are dispatched in the personal luggage of the passenger, for non-commercial purposes, before the expiration of three calendar months after the expiration of the calendar month in which the turnover of goods has been performed;
6. that the total value of the goods delivered is expressed in one receipt or in several receipts of the same seller, issued over a period not exceeding three calendar months, in the amount exceeding EUR 100, in dinar countervalue under the average exchange rate of the National Bank of Serbia, including VAT;
7. that the goods have been shipped from the customs territory of the Republic of Serbia;
8. that the customs authority has confirmed the fulfilment of the conditions for VAT refund, by signature and seal, and has entered the date of dispatch of goods from the customs territory of the Republic of Serbia;
9. that a request for VAT refund has been submitted to the seller or operator within six months from the date of issue of the receipt for the performed turnover of goods.
The passenger submits a VAT refund request by submitting to the seller or operator the receipt, or receipts, signed and authenticated by the stamp of the customs authority and the original passenger request for VAT refund, signed and authenticated by the stamp of the customs authority where the customs authority has confirmed that the conditions for VAT refund were fulfilled and has entered the date of dispatch of goods from the customs territory of the Republic of Serbia. The passenger request for VAT refund can be submitted in person, by post or through another person.
The right to VAT refund cannot be realized for excise products (e.g. derivatives of oil, alcoholic beverages, cigarettes and coffee) and goods intended for equipping vehicles for private purposes.
A passenger VAT refund request can be delivered in person, by post or via another person. If the request for VAT refund is delivered by post, the passenger must indicate the account to which his VAT return will be made.

What is the amount of VAT in Serbia?
The Value Added Tax (VAT) in the Republic of Serbia is 20%.
Example: If the price of the product is 12,000.00 RSD, the amount of VAT is 2,000.00 RSD, or 16.67% of the total amount.

TAX-FREE for foreign citizens
In order to achieve the right to tax refund, it is necessary to bring a passport with you when shopping in Grappolo Aviation ltd. Our staff will provide you with a form ZPPPDV which is used for tax refunds and needs to be certified at the border by customs officier.
Items bought in Grappolo Aviation ltd. must be submitted to customs within three months from the date of purchase and it is necessary that on that occasion the accompanying form of the ZPPPDV is certified by the customs of the Republic of Serbia.
After that, in the additional period of three months but no later than 6 months from the date of purchase you need to visit Grappolo Aviation d.o.o. in order to get your VAT paid back. In case you are not able to visit us, you can send us a form by postoffice, courier or through another person, in which case the passenger must indicate the account for his VAT refund.

TAX-FREE Kupovina

Informacije o pravu na povraćaj PDV putnika:

Povraćaj PDV može se ostvariti pod sledećim uslovima: 
1. da kupac - putnik koji nema prebivalište ni boravište u Republici Srbiji poseduje popunjen zahtev putnika za povraćaj PDV; 
2. da su podaci iz putne isprave istovetni sa podacima iz zahteva putnika za povraćaj PDV; 
3. da su dobra data na uvid carinskom organu istovetna sa dobrima iz zahteva putnika za povraćaj PDV i iz računa; 
4. da dobra nisu korišćena u Republici Srbiji; 
5. da se dobra otpremaju u ličnom prtljagu putnika, za nekomercijalne svrhe, pre isteka tri kalendarska meseca po isteku kalendarskog meseca u kojem je izvršen promet dobara; 
6. da je ukupna vrednost isporučenih dobara iskazana u jednom računu ili u više računa istog prodavca izdatih u vremenskom periodu koji nije duži od tri kalendarska meseca, veća od 100 EUR, u dinarskoj protivvrednosti po srednjem kursu Narodne banke Srbije, uključujući PDV; 
7. da su dobra otpremljena sa carinske teritorije Republike Srbije; 
8. da je carinski organ potpisom i pečatom potvrdio ispunjenost uslova za za povraćaj PDV i upisao datum otpremanja dobara sa carinske teritorije Republike Srbije; 
9. da je zahtev putnika za povraćaj PDV podnet prodavcu ili operatoru u roku od šest meseci od dana izdavanja računa za izvršeni promet dobara.
Putnik podnosi zahtev za povraćaj PDV tako što prodavcu ili operatoru dostavlja račun, odnosno račune potpisane i overene pečatom carinskog organa i original zahteva putnika za povraćaj PDV potpisan i overen pečatom carinskog organa, na kojem je carinski organ potvrdio da su ispunjeni uslovi za povraćaj PDV i upisao datum otpremanja dobara sa carinske teritorije Republike Srbije. Zahtev putnika za povraćaj PDV može se podneti lično, poštom ili preko drugog lica. Pravo na povraćaj PDV ne može se ostvariti za akcizne proizvode (npr. derivati nafte, alkoholna pića, cigarete i kafa) i dobra namenjena opremanju prevoznih sredstava za privatne potrebe.
Zahtev za povraćaj PDV putnik može da dostavi lično, poštom ili preko drugog lica. Ako se zahtev za povraćaj PDV dostavlja poštom, putnik mora da navede račun na koji će mu se izvršiti povraćaj PDV.

Koliki je iznos PDV u Srbiji?
Porez na dodatu vrednost (PDV) u republici Srbiji iznosi 20%. 
Primer: U koliko je cena proizvoda 12,000.00 RSD, iznos PDV je 2,000.00 RSD, ili 16.67% ukupnog iznosa.

TAX Free za strane državljane
Kako bi bilo ostvareno pravo na povraćaj poreza, potrebno je da prilikom kupovine donesete na uvid pasoš. Naše osoblje će Vam pripremiti obrazac ZPPPDV koji služi za povrat poreza i potrebno ga je overiti na granici. 
Artikli kupljeni u Grappolo Aviation d.o.o. moraju biti iznešeni u roku od tri meseca od datuma kupovine i potrebno je da tom prilikom prateći obrazac ZPPPDV bude overen od strane carine Republike Srbije. 
Nakon toga, u dodatnom roku od tri meseca ali ne kasnije od 6 meseci od datume kupovine je potrebno da ponovo posetite Grappolo Aviation d.o.o. kako bi Vam bio vraćen iznos plaćenog PDVa. 
U slučaju da niste u mogućnosti da nas posetite obrazac nam možete poslati poštom, kurirom ili preko drugog lica i u tom slučaju putnik mora navesti račun na koji će mu se izvršiti povraćaj PDV.