According to Serbian Economist, Serbia has introduced a special procedure that determines which EXPO 2027 Belgrade participants will be eligible for VAT (PDV) and excise duty exemptions, as well as the conditions and procedure for obtaining such benefits.
According to the explanations, the right to benefits is granted, in particular, to the offices of section commissioners of countries and international organizations participating in the exhibition for the purchase of goods and services related to the construction, installation, operation, and dismantling of national pavilions, as well as for administrative needs. A separate category is authorized personnel of national sections, and in some cases their family members, on a principle comparable to the privileges enjoyed by diplomatic personnel.
The privileges apply to operations directly related to EXPO, including the temporary importation of exhibition equipment and materials, as well as certain supplies within the exhibition infrastructure, such as power supply and operating resources. For official personnel, there are conditions under which VAT exemptions may also apply to personal goods, including furniture and one car per person, and excise duty exemptions may apply to fuel and lubricants for transport serving the commissioners’ offices, within established limits.
Exemptions are not automatic – participants must obtain confirmation from the EXPO organizer. This document, known as the EXPO 2027 certificate, is issued upon request and must be presented before the goods are imported or before the goods and services are delivered within the country; the certificate is issued in triplicate, and without it, the exemption does not apply.
At the end of January 2026, the Expo 2027 organizing committee reported that more than 130 countries had already officially confirmed their participation in the exhibition. Among the largest economies listed as confirmed participants are China, the United States, India, Germany, and many others. Ukraine has not yet confirmed its participation in EXPO-2027 in Belgrade.
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