FAQ

The VAT refund process usually takes 1-6 months, provided all paperwork is completed accurately and all criteria are met. The sooner you submit the request, the quicker you will receive the refund.

Yes, foreign taxable persons can request a VAT refund for services rendered in Bosnia and Herzegovina (services to which the place of supply rule applies).

Yes, VAT refund claims should be made at least to June 30 in current year for the invoices received in the past year.

In Bosnia and Herzegovina, foreign taxable persons may be eligible for a VAT refund under certain conditions. The following criteria typically apply:

• Non-Resident Status: The applicant must be a taxable person established outside Bosnia and Herzegovina.

• Business Activities: The foreign entity must engage in taxable transactions in Bosnia and Herzegovina.

• VAT Registration: The applicant may need to be registered for VAT purposes in their home country.

• Proof of Expenses: The applicant must provide evidence of VAT paid on business-related expenses incurred in Bosnia and Herzegovina.

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• No Reciprocity Principle: The applicant's country is not required to provide Bosnian entities with equivalent VAT refund opportunities.

It is advisable for foreign taxable persons to consult with a local tax advisor or legal expert to ensure compliance with all requirements and to facilitate the refund process.

The following documentation shall be attached to the request:

• VAT refund request submitted on the "PDV-SPO" form

• completed questionnaire for the purposes of registration with the Indirect Taxation Authority and obtaining a registration number for VAT refund purposes (if it is the first claim for the foreign taxpayer).

• original power of attorney, certified by the competent authority, which the foreign taxpayer, for the purposes of VAT refund, gave to the representative, not older than one year from the date of issue,

• original tax invoices for goods purchased and services received in Bosnia and Herzegovina, which are issued to the foreign taxpayer and which were issued in accordance with Article 55 of the Law,

• original single customs documents under which the goods were imported, if it is an import,

• original VAT certificate from the tax authority of the country in which the foreign taxpayer has its registered office, which contains the taxpayer's identification number for VAT purposes (VAT number), that he exercises the right to a full deduction of input tax, as well as information on the type of activity carried out by the foreign taxpayer, which cannot be older than six months from the date of issue.