VAT Exemption for Export of Goods — Conditions, Deadlines and Practice in Serbia

6 Nov 2025

What counts as “export of goods” for VAT purposes?

Export of goods means that a Serbian VAT taxpayer dispatches or sends goods from Serbia abroad and those goods permanently leave the territory of the Republic of Serbia. The goods physically exit the country—whether directly from a production site, a customs warehouse, or a distribution center. Unlike import (where VAT is paid at customs), exports are VAT-exempt with the right to deduct provided all statutory criteria are fulfilled.

Conditions to apply the VAT exemption for exports

  1. The supplier is a Serbian VAT taxpayer.
  2. The goods leave the territory of Serbia.
  3. The taxpayer holds proof of export (typically the export customs declaration (JCI/SAD) with exit confirmation).
  4. Proof is obtained no later than the end of the tax period following the dispatch of goods.

If any condition is missing, the exemption cannot be applied and the supply is treated as taxable.

Proof of export: export customs declaration

What document is acceptable?

The primary proof is the export customs declaration (JCI/SAD) issued by the Customs Administration. The declaration must contain the exit confirmation, which evidences that the goods actually left Serbia. Without exit confirmation, the exemption does not apply—even if the invoice is issued or payment is received.

Deadline to obtain proof

If goods were dispatched on, for example, 14 February and customs recorded exit on 10 March, proof was obtained on time (by the end of the next tax period), so the February supply can be exempt. If exit is confirmed only in April, you may apply the exemption retroactively by correcting the VAT return.

Deadlines and POPDV treatment

POPDV fields at a glance

  • 1.1 — Export of goods, exempt with right to deduct (use when proof is timely).
  • 3.2 — Taxable supply (use when proof is not obtained by the end of the following tax period).
  • 3.6 — Subsequent corrections (use to reduce VAT and move the supply to 1.1 once proof later arrives).

When proof is timely

If proof is obtained within the prescribed deadline, no VAT is charged and the supply is reported in field 1.1.

When proof is late

If proof is not available by the end of the next tax period, the supply must be reported as taxable in field 3.2. When proof is obtained later, the taxpayer corrects the VAT liability in field 3.6 and transfers the supply to field 1.1.

Example

Goods dispatched on 20 May, exit confirmation on 15 July → proof was late. Report May as taxable (3.2), then in July correct via 3.6 and move to exports (1.1).

Electronic vs paper customs declarations

Electronic (e-customs / NAP)

Export declarations are typically filed electronically via the e-customs (NAP) system, signed with a qualified e-signature. The Customs Administration digitally endorses the document; exit is recorded automatically with date, time, and customs office code. This e-document has full legal effect and is sufficient proof for the exemption.

Paper

Where exceptionally filed on paper, the proof is the JCI/SAD copy bearing the customs office’s endorsement in box B (stamp and officer’s signature).

Special export regimes and alternative proofs

Simplified procedures

Where export occurs without a standard export declaration, proof can be the Certificate of Performed Export (Form P-II) issued by the competent customs office. It has the same evidentiary value as an export declaration with exit confirmation.

Export by post and express couriers

For shipments via post, DHL, FedEx and other express operators, the proof of export is a customs certificate for such consignments containing at least: consignor, consignee, description and quantity of goods, value, date and place of handover.

Dinar equivalent of collection

Where export is collected in foreign currency, the dinar base is calculated at the NBS middle exchange rate on the date the goods exit Serbia. For advances, use the rate on the date the advance is collected; for the remainder, use the rate on the date of exit.

Advances and subsequent adjustments

Advance before export

If a taxpayer receives an advance before export and the goods have not yet left Serbia, the advance must be invoiced with VAT. When proof of export is later obtained, VAT is corrected and the supply is moved to field 1.1.

Example

Advance received on 2 August, goods exported on 25 September. Because proof did not exist by the end of August, the advance had to be taxed. After the September export declaration is obtained, VAT is corrected—liability reduced and the supply shown as export.

Change in consideration

If the export value changes later (e.g., discount granted or additional costs), issue a change document (increase/decrease). The exemption status remains; only the amount reported in POPDV changes.

Special practical situations

  • Free-of-charge deliveries and donations. These can be exempt if proof of export exists. They are shown separately in the return but retain the right to input VAT deduction.
  • Destruction of goods during transport. If exit is confirmed, no VAT is due even if the goods are damaged/destroyed. Compensation from carriers/insurers is not consideration for a supply.
  • Export at a foreign buyer’s order while goods remain in Serbia. If a foreign buyer purchases goods but they remain in Serbia (e.g., for processing), the exemption cannot apply until the goods physically leave Serbia. Only upon export and proof can exemption be recorded.
  • Goods installed/assembled abroad. The goods component is exempt; installation/assembly is treated as a service performed outside Serbia.
  • Export from a customs warehouse. Where goods are in a customs warehouse and are later exported, the supply is exempt provided there is a declaration with exit confirmation. Transit through Serbia does not trigger VAT obligations.
  • Intermediaries and joint exports. When export is carried out via an intermediary, the exemption may be applied by the party that holds the proof of export. In joint exports, the exemption belongs to the owner of the goods at the time of export; other participants invoice each other with VAT under normal rules.

Compliance checklist and common mistakes

  • Verify who is listed as exporter on the JCI/SAD.
  • Track dispatch date and exit date for deadline control.
  • Archive electronic copies of declarations and P-II certificates.
  • Reconcile POPDV fields 1.1, 3.2, 3.6 each period.
  • Avoid applying exemption without exit confirmation within the deadline.

FAQ — VAT exemption for export of goods

1) What if proof of export is not obtained on time?
If the export customs declaration with exit confirmation is not obtained by the end of the next tax period, the supply must be treated as taxable. When proof is obtained later, correct VAT and transfer the supply to exports.

2) Is an invoice required to apply the exemption?
An invoice is not the condition for exemption—the key proof is the export declaration with exit confirmation. Invoices are still issued for business records and collection.

3) How are advances treated for exports?
Advances received before export are taxed if the goods have not yet left Serbia. Once proof of export is obtained, correct VAT and show the supply in field 1.1 of POPDV.

4) Does the exemption apply if goods are destroyed during transport?
Yes. If exit is confirmed, VAT is not due even if the goods are damaged or destroyed. Insurance compensation is not consideration for a supply.

5) Can an intermediary apply the export exemption?
Yes, provided the intermediary holds proof of export. The exemption is recognized to the party that formally exports the goods and holds the declaration with exit confirmation.

6) Which exchange rate is used?
Use the NBS middle rate on the date of exit for the dinar base. For advances collected earlier, use the rate on the date the advance was received.

7) When is export from a customs warehouse exempt?
When there is an export declaration with exit confirmation from Serbia. If goods remain in the warehouse or are not exported, the exemption cannot apply.

How we help

We review documentation flows (JCI/SAD, P-II, courier proofs), align POPDV treatment (1.1/3.2/3.6), and set controls so exemptions are applied correctly and on time. See VAT Services, Email us, or Book a 20-min consultation.

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