Only non-residents whose luggage contains purchased, non-used goods with value over RSD 6000 (VAT included) are entitled to VAT refund. In order to get your VAT refund, it is necessary to file a filled out REF4 form to the Customs Service, issued and validated by the seller at your request at the time of purchase, together with the original invoice for purchased goods. After the REF4 form is verified by the Customs officer, you need to send the original to the seller by email and demand VAT refund. The deadline for submitting the request for VAT refund is three months after the date of invoice issuing. VAT refund is in dinars in cash or paid to the bank account specified in the REF4 form at the time of purchase.