Exercising the Right to VAT Refund upon Purchase of the First Apartment in case of Residence Address Passivation
According to the opinion of the Ministry of Finance no. 011-00-01091/2022-04 of 1 December 2022, a natural person – adult citizen of the Republic of Serbia with residence in the territory of Serbia, who purchases his/her first apartment, shall be eligible for VAT refund for this purchase given that the prescribed requirements are met. The fact that the address passivation of such natural person is indicated in the records of the competent authority shall not affect exercising of right to VAT refund for this purchase. VAT refund Namely, VAT refund to the buyer of the first apartment shall be done...