TAX FREE KUPOVINA

Uslovi kupovine i povraćaj PDV-a za strane državljane

Uslovi kupovine i povraćaja pdv-a za strane državljanine, diplomatsko/konzularna predstavništva i međunarodne organizacije (ambasade):

• SNPDV obrazac, koji je overila ambasada ili međunarodna organizacija.
• Potvrda reciprociteta o oslobađanju od pdv-a i akciza.
• Ovlašćenje osoba za nabavku robe.
• Kopija lične karte osobe ovlašćene za kupovinu.
• Kupcu se prilikom plaćanja robe, odbija pdv ukoliko ima gore navedena dokumenta.
• Potvrda o poreskom oslobađanju za obveznika PDV, koji vrši promet dobara ili usluga, odnosno uvoz dobara uz poresko oslobađanje (za međunarodne ugovore).
• PPO-PDV, obrazac koji overava firma.

Purchase conditions and VAT refund for diplomatic/consular offices and international organisations (embassy)

• SNPDV form – stamped by an embassy or international organization.
• Confirmation of reciprocity on the VAT and excise tax exemption.
• Authorization of the persons in charge of the procurement of goods.
• ID card copy of the person authorized to purchase.
• When paying for goods, the buyer with the documents mentioned above, will be able to make a VAT free purchase.
• Certificate of Tax exemptions for VAT payer, that carries out traffic of goods or services, or import of goods with tax exemption (for international contracts).
• PPO-VAT Form (Exemption Certificates for Sales Tax) stamped by the company.

Informacije o pravu na povraćaj PDV putnika:
Povraćaj PDV može se ostvariti pod sledećim uslovima:

• Da kupac – putnik koji nema prebivalište ni boravište u Republici Srbiji poseduje popunjen zahtev putnika za povraćaj PDV;
• Da podaci iz pasoša ili druge putne isprave, odnosno isprave za prelazak državne granice odgovaraju podacima iz zahteva putnika za povraćaj PDV;
• Da dobra data na uvid carinskom organu odgovaraju dobrima iz zahteva putnika za povraćaj PDV i računa;
• Da dobra nisu korišćena u Republici Srbiji;
• 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;
• Da je ukupna vrednost isporučenih dobara iskazana u jednom računu ili u više računa istog prodavca izdatih u vremenskom periodu počev od dana izdavanja prvog računa zaključno sa istekom tri kalendarska meseca koji slede kalendarskom mesecu u kojem je izdat prvi račun, jednaka ili veća od 6.000 dinara, uključujući PDV;
• Da su dobra otpremljena sa carinske teritorije Republike Srbije.
• Da je carinski organ potvrdio ispunjenost uslova za povraćaj PDV i upisao datum otpremanja dobara sa carinske teritorije Republike Srbije.
• Da je zahtev putnika za povraćaj PDV podnet prodavcu ili operateru u roku od 12 meseci od dana otpremanja dobara u inostranstvo.
• Putnik podnosi zahtev za povraćaj PDV prodavcu u papirnom obliku ili operateru u elektronskom obliku.
• Ako se zahtev za povraćaj PDV podnosi prodavcu, putnih dostavlja prodavcu 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.
• Ako se zahtev za povraćaj PDV podnosi operatoru, putnik dostavlja operatoru zahtev za povraćaj PDV overen elektronskim pečatom carinskog organa, odnosno odštampani primerak zahteva za povraćaj PDV potipsan i overen pečatom carinskog organa ako postoji prekid u funkcionisanju informacionog sistema, koji sadrži potvrdu da su ispunjeni uslovi za povraćaj PDV i datum otpremanja dobara sa carinske teritorije Republike Srbije.
• 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.
  *Više informacija pogledajte na sajtu http://www.carina.rs/lat/Informacije/FAQ/Stranice/pdv.aspx

Information on the right to a passenger VAT refund:
VAT refunds can be made under the following conditions:

• 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 refun
• That the data from the passport or other travel document or document used for crossing the state border correspond to the data from the passenger request for VAT refund;
• That goods that have been submitted for inspection to the customs authority are correspond to the goods from the passenger request for VAT refund and receipt(s);
• That the goods have not been used in the Republic of Serbia;
• 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;
• That the total value of the goods delivered expressed in one receipt or in several receipts of the same seller, issued over a period starting from the date of issue of the first receipt, ending three calendar months following the calendar month in which the first receipt was issued, is equal or above RSD 6.000, insluding VAT;
• That the goods have been shipped from the customs territory of the Republic of Serbia;
• That the customs authority has confirmed the fulfilment of the conditions for VAT refund and has entered the date of dispatch of goods from the customs territory of the Republic of Serbia;
• That a request for VAT refund has been submitted to the seller or operator within 12 months from the date of shipping of the goods abroad.
• The passenger applies for a VAT refund to the seller in paper form or to the operator in electronic form.
• If the VAT refund request is submitted to the seller, the passenger shall provide the seller with the receipt, that is, the receipts signed and stamped by the customs authority and the original of the passenger request for VAT refund signed and stamped by the customs authority, at which the customs authority confirmed that the conditions for VAT refund were fulfilled and with entered date of dispatch of goods from the customs territory of the Republic of Serbia.
• If a VAT refund request is submitted to the operator, the passenger shall submit to the operator a VAT refund request certified by an electronic stamp of the customs authority, that is, a printed сору of the VAT refund request signed and stamped by the customs authority if there is a malfunction of the information system, which contains confirmation that the conditions for VAT refund are met and with a date of dispatch of goods from the customs territory of the Republic of Serbia.
• 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 refund will be made.
  *For more information go to http://www.carina.rs/lat/Informacije/FAQ/Stranice/pdv.aspx