In accordance with the Law on ratification of Framework agreement between the Government of Republic of Serbia and the Commission of the European Communities on the rules for co-operation concerning EC financial assistance to Bosnia and Herzegovina in the framework of the implementation of the assistance under the Instrument for pre-accession assistance (IPA), Community financed contracts for services, supplies or works carried out by contractors registered in Republic of Serbia or Bosnia and Herzegovina shall be exempted from VAT for services rendered, goods supplied and/or works executed by them under EC contracts.

VAT exemption procedure for beneficiaries in Bosnia and Herzegovina is on the following link:Instruction and template for VAT exemption

VAT exemption procedure for beneficiaries in Republic of Serbia is on the following link: Instruction and template for VAT exemption