Skip to main content

Bosnia and Herzegovina: Instructions for VAT refund procedures for nonresidents

Effective November 22, 2025

Share
January 6, 2026

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline