Rulebook on tax relief for Expo 2027 adopted – Participants allowed to export and import without VAT and excise duties

The Ministry of Finance has adopted a rulebook regulating the conditions, manner and procedure for exercising the right to exemption from paying value added tax (VAT) and excise duties, as well as the right to VAT refund or refund for participants in the internationally recognized Expo 2027 Belgrade exhibition.

The rulebook defines that the temporary import of excise products and other goods for the needs of the exhibition will not be taxed with excise duty and VAT, while the right to exemption can also be exercised by the office of the section commissioner and authorized staff, including their family members.

The exemption also applies to the release of goods into free circulation within Serbia, including electricity, fuel, lubricants and other goods used within the framework of Expo 2027.

A special certificate from Expo 2027 is required to exercise these rights, and VAT refund is carried out based on a request submitted to the Tax Administration, with supporting documentation on the procurement of goods and services in the country.

The Regulation also envisages VAT refund for participants who are taxpayers, as well as special rules for the procurement of vehicles and spare parts for official use.

The request for VAT refund for the first period, including February 2026, is submitted for all purchases made from the date of registration of the section commissioner’s office until the end of the month.

The Regulation enters into force on the eighth day from the date of publication in the Official Gazette of the Republic of Serbia.

I. Z.

Ministarstvo finansija Republike Srbije

Expo 2027

VAT

excise duties

rulebook regulating the conditions manner and procedure for exercising the right to exemption from paying value added tax and excise duties as well as the right to VAT refund or refund for participants in the internationally recognized Expo 2027 Belgrade exhibition