Since 18 August 2025, French companies incurring business expenses in Serbia have been able to claim a refund of Serbian VAT. Serbia has formally recognised reciprocity with France, making French businesses eligible under Article 53 of the Serbian VAT Act, which allows foreign companies not established in Serbia to recover VAT on local expenses.
Eligible costs include accommodation, trade fair attendance and certain general business expenses, subject to local requirements.
For any French business operating regularly in Serbia, this is a useful development that reduces the overall tax cost of working in the country.
