Serbia has introduced a special regulatory framework defining which participants in Expo 2027 Belgrade may benefit from exemptions from value-added tax (VAT / PDV) and excise duties (akcize). These rules stem from the international agreement between Serbia and the International Bureau of Exhibitions (BIE) and are implemented through a specific government regulation that details the conditions and procedures for obtaining tax relief.
The exemptions are designed to facilitate the participation of international delegations and ensure that the organization and operation of national pavilions follow the standard practices applied at large global exhibitions.
Entities eligible for VAT and excise exemptions
The regulation specifies several categories of participants who may qualify for tax exemptions related to Expo activities.
The first group includes official national delegations participating in the exhibition, specifically the offices of section commissioners representing participating countries or international organizations. These offices may obtain VAT exemptions or refunds for goods and services necessary for the construction, installation, operation, and dismantling of their pavilions, as well as for administrative needs.
A second category covers authorized staff working within these national sections, including administrative personnel assigned to Expo operations. In certain cases, members of their families may also benefit from tax privileges comparable to those granted to diplomatic personnel in Serbia.
Tax relief can also apply to goods and services used for official Expo activities, such as equipment, materials, utilities, and other operational inputs required for the functioning of national pavilions or exhibition infrastructure.
Goods and services covered by the exemptions
The regulation allows tax exemptions in several specific situations connected to Expo operations.
One key category involves the temporary import of goods required for exhibition purposes. Equipment, materials, or other products brought into Serbia temporarily for Expo use are not subject to VAT or excise duties while they remain within the event’s operational framework.
Exemptions may also apply to goods placed on the Serbian market when they are directly linked to Expo activities, including electricity supply, fuel, lubricants, and other operational resources used within the exhibition area.
For official staff, VAT relief may extend to items for personal use, such as furniture or a single motor vehicle per person, under conditions similar to those applied to diplomatic missions.
Excise exemptions can additionally cover fuel and lubricants used by vehicles serving the offices of Expo section commissioners, within limits defined by the regulation.
Administrative procedure for obtaining the exemption
Tax exemptions are not granted automatically. Eligible participants must request a formal confirmation issued by the Expo organizer.
This document, known as the Expo 2027 certificate, confirms that a particular entity or transaction qualifies for VAT or excise relief. The certificate is issued upon request and must be presented before goods are imported or before domestic suppliers deliver goods or services.
The certificate is issued in three copies:
- one for the applicant,
- one for the customs authority or supplier,
- and one retained by the Expo organizer for record-keeping.
Without this certificate, the tax exemption cannot be applied.
Fiscal framework for international exhibitions
The system of tax privileges for Expo participants is not unique to Serbia. Host countries of global exhibitions routinely provide fiscal and administrative privileges to ensure smooth participation by international delegations and companies. The framework typically includes tax relief, simplified customs procedures, and operational exemptions designed to support the temporary nature of the event.
For Expo 2027, these measures aim to enable efficient preparation and operation of national pavilions, while aligning Serbia’s obligations with international exhibition standards.








