Last updated 2026-06-27

Zahtev za povraćaj poreza po odbitku — Withholding Tax Refund Application (Serbia)

Refund
Application letter

Zahtev za povraćaj poreza po odbitku — Withholding Tax Refund Application (Serbia) is the Serbia form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via the Serbian tax authority (Poreska uprava), issued by the Poreska uprava Srbije. The deadline is 5 years from the end of the calendar year (ZPPPA; back/data/rates/deadlines.json RS). You will need a certificate of tax residence and your dividend vouchers.

Issuing authority
Poreska uprava Srbije
Deadline
5 years from the end of the calendar year (ZPPPA; back/data/rates/deadlines.json RS)
Where to file
the Serbian tax authority (Poreska uprava)
Type
Refund (reclaim at source)

What is Zahtev za povraćaj poreza po odbitku — Withholding Tax Refund Application (Serbia)?

Zahtev za povraćaj poreza po odbitku — Withholding Tax Refund Application (Serbia) is used to claim a Serbia withholding tax refund.

How to file Zahtev za povraćaj poreza po odbitku — Withholding Tax Refund Application (Serbia)

  1. 1

    Confirm your eligibility

    Use Zahtev za povraćaj poreza po odbitku — Withholding Tax Refund Application (Serbia) if you received Serbia income that was withheld above the rate due under your tax treaty.

  2. 2

    Gather your documents

    Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.

  3. 3

    Complete Zahtev za povraćaj poreza po odbitku — Withholding Tax Refund Application (Serbia)

    Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.

  4. 4

    Submit before the deadline

    File via the Serbian tax authority (Poreska uprava). Deadline: 5 years from the end of the calendar year (ZPPPA; back/data/rates/deadlines.json RS).

Frequently asked questions

Is Zahtev za povraćaj poreza po odbitku — Withholding Tax Refund Application (Serbia) an official form I can file directly?

There is no official form for this claim — the generated letter is itself the submission, sent to the Serbian tax authority (Poreska uprava).

What is the deadline for Zahtev za povraćaj poreza po odbitku — Withholding Tax Refund Application (Serbia)?

5 years from the end of the calendar year (ZPPPA; back/data/rates/deadlines.json RS). Missing the deadline means the over-withheld tax is permanently lost.

Do I need a certificate of tax residence?

Yes. The Poreska uprava Srbije requires a certificate of tax residence from your home country to grant the reduced treaty rate.

Generate Zahtev za povraćaj poreza po odbitku — Withholding Tax Refund Application (Serbia) pre-filled

Tax Reclaim fills Zahtev za povraćaj poreza po odbitku — Withholding Tax Refund Application (Serbia) with your dividend data so you can file it in minutes.

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