This guide provides an overview of VAT in Bosnia and Herzegovina, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Bosnia and Herzegovina.
The country has a single flat VAT rate (17%), no reduced or special rates
Foreign businesses incurring expenses in Bosnia and Herzegovina? You might be eligible for a VAT refund.
Generally, a business will be entitled to claim a VAT refund in Bosnia and Herzegovina if it is not registered for VAT in Bosnia and Herzegovina (and thus does not have a VAT number in Bosnia and Herzegovina) and does not make taxable supplies that would be subject to VAT in Bosnia and Herzegovina.
No, photocopies and scans are allowed to be included in a claim for VAT refund in Bosnia and Herzegovina.
Generally, businesses would be able to claim the following expenses as part of a VAT refund in Bosnia and Herzegovina: Diesel, Admission to fairs and exhibitions, and other general business expenses (such as professional fees).
Explore indirect tax information in these countries:
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