TAX FREE KUPOVINA

USLOVI KUPOVINE I POVRAĆAJA PDV-a ZA STRANE DRŽAVLJANE

  1. Pre kompletiranja dokumentacije za povraćaj Poreza na dodatu vrednost (PDV) Republike Srbije, kupac je u obavezi da priloži svoj pasoš, kao dokaz da je državljanin druge države, čime stiče pravo za povrat PDV-a
  2. – REF 4 obrazac (zahtev stranog državljanina za refakciju)

Kupac plaća robu u punom iznosu (sa PDV-om), ukupna vrednost robe po jednom računu, mora biti veća od 150 EUR po srednjem kursu NBS na dan kupovine, pri čemu prodavac izdaje:

  1. Fiskalni račun u punom iznosu
  2. Popunjen obrazac REF 4 u tri primerka
  3. Fakturu na ime i prezime kupca

OBAVEZE KUPCA

  1. Da kupljenu robu iznese iz zemlje pre isteka 3 meseca od datuma kupovine
  2. Da prilikom prelaska granice, odnosno izlaska iz Srbije na carini overi obrazac REF 4, kao i fakturu za kupljenu robu

POVRAĆAJ novčanog iznosa PDV-a biće isplaćen isključivo u slučaju ako su ispunjeni sledeći uslovi:

  1. Ukoliko je kupac dostavio prodavcu originalni račun i REF 4 obrazac overen od strane carine
  2. Kupac ostvaruje pravo na povraćaj PDV-a isključivo ukoliko overen REF 4 obrazac i faktura nisu stariji od 6 meseci od dana kupovine

TAX FREE SHOPPING

TAX FREE PURCHASING AND VAT REFUND FOR FOREIGN CITIZENS

CLAIM FOR VAT REFUND

HOW 2 CLAIM FOR VAT REFUND – REF4 form (foreign citizen rebates – VAT excluding)

  1. Prior to the completion of documentation for refund of value added tax (VAT) of the Republic of Serbia, the buyer is obliged to submit his passport as proof that he is a citizen of another state, entitling to VAT
  2. Customer needs to pay full price (incl. VAT) on purchasing, total amount must be over 150 EUR if claims for VAT refund.

Foreign citizen customer needs to take from the seller next 3 documents:

  1. Fiscal receipt for the full amount
  2. The completed REF 4 form in triplicate
  3. 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 REF 4 form and an invoice for purchased goods
refund-vat

HOW 2 – REFUND VAT

Upon returning to Serbia customer brings to Ribolovackipribor.com (at point of purchase) stamped REF4 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 REF 4 form, properly filled and sealed (by the Custom).
The customer right to refund of VAT is possible only if customer has valid REF 4 form and invoice and if date of purchase is not older than 6 months