With 200 days left before Expo 2027 Belgrade opens on 15 May 2027, pavilion shells are being handed to participating countries and the interior work is about to start. For a Serbian joiner, AV rental firm or decorator, a foreign national section is a new kind of client, and one that does not pay tax the way an ordinary company does.
Serbia has given official Expo participants a package of tax and customs privileges. Most of it is set out in the host-country agreement with the Bureau International des Expositions (BIE) and in a Ministry of Finance rulebook adopted in February 2026. Below is a plain summary of what has been published, and what it means for the companies that will supply the pavilions.
Who gets the privileges at Expo 2027 Belgrade
The central figure is the Office of the Section Commissioner (Kancelarija komesara sekcije). Each official participant, usually a country or an international organisation, can register one in Serbia. It is a domestic legal entity entered in a special register, and it is the body that signs contracts and pays the bills for a national pavilion.
The BIE General Assembly approved the host-country agreement (the "See Agreement") in June 2025. It covers the privileges for official participants and is the basis for the participation contracts signed with each country. According to reporting on the draft ratification law, the offices are exempt from profit tax on commercial activity inside the exhibition and from property tax on property used for it.
VAT and excise: the "PP Expo2027" form
The Finance Ministry rulebook, reported by Biznis.rs and Kurir in February, sets out how VAT and excise exemptions work in practice. Biznis.rs says it applies from 21 February 2026.
The key document is a confirmation on form "PP Expo2027", which the organiser issues on request. It is printed in three copies: two go to the applicant and one stays with the organiser. Biznis.rs summed up the rule bluntly: "Without that paper – no tax benefit."
- Imported goods: one copy goes to customs before the goods are released into free circulation. Temporary imports of goods for the exhibition are exempt from VAT and excise.
- Goods bought in Serbia: for a delivery from a VAT-registered Serbian supplier, the copy goes to the supplier before the delivery.
- Refunds: where an exemption is not applied at the point of sale, an office that is not a VAT payer can claim a refund of VAT paid on costs in Serbia. Eligible costs include pavilion construction and assembly, leased staff housing, utilities and fuel. Claims go to the Tax Administration once a month on form "R Expo2027", within 30 days after the end of the month.
The rulebook also covers staff and their families, with VAT relief on personal goods such as furniture and one vehicle per person. Official vehicles are capped at two.
Customs relief and the Expo visa
Under the agreement, as reported when the ratification law was drafted, offices do not pay import duties or VAT on goods brought in for institutional, non-commercial use. Staff can temporarily import equipment and personal effects. The organiser is to run a single access point for visa, customs and other requests.
Foreign staff, artists, media and volunteers can receive a free Expo visa (a long-stay D visa) through a fast-track procedure. It allows the holder to enter, stay and work in Serbia without separate residence and work permits. That matters to anyone subcontracting for a foreign general contractor, because the foreign crews on site will be working legally under this regime.
What it means for contractors and suppliers
Ask for the paperwork early. If you invoice a national section without VAT, you need its PP Expo2027 confirmation before you deliver. Without it, the safe course is to charge VAT normally and let the client claim the refund.
Check who your client is. The privileges apply to the commissioner's office of an official participant. A foreign general contractor or a private sponsor is not automatically covered. Find out which entity signs your contract and pays your invoice.
Watch the cash flow. If a client relies on monthly refunds, its own budget may be tighter until the money comes back. Agree payment terms that do not depend on the timing of the refund.
Get professional advice. Biznis.rs notes that the exemption applies only to goods and services for the exhibition. The published summaries do not explain how a supplier's invoice should be worded or what records to keep. Ask your accountant, and the client's commissioner's office, before the first invoice goes out. This article is a summary of published reports, not tax or legal advice. The full rulebook should be checked in the Official Gazette (Službeni glasnik).
Sources
- biznis.rs
- biznis.rs
- biznis.kurir.rs
- biznis.rs
- bie-paris.org
Photo: Wolfgang Weiser / Unsplash licence / source
