Bosnia and Herzegovina: Instructions for VAT refund procedures for nonresidents
Effective November 22, 2025
Instructions regarding value added tax (VAT) refund procedures for nonresident taxable persons were published in the official gazette on November 14, 2025, and are effective November 22, 2025.
The instructions outline the required procedures, the conditions for appointing a tax representative, and the supporting documentation necessary for submitting a refund request, which must be provided in a local language and any amounts stated in local currency (i.e., BAM).
For more information, contact a KPMG tax professional in Bosnia and Herzegovina:
Vedran Bajric | vbajric@kpmg.com