A VAT refund guide to Bosnia and Herzegovina
Which countries have reciprocity with Bosnia and Herzegovina?
Learn more about how reciprocity works within VAT by clicking below.
What expenses are claimable in Bosnia and Herzegovina?
Entertainment
Events
Travel Related
General Expenses
Additional Information
| Current VAT Rate | 17% |
| Categories | Entertainment, Events, Travel Related, General expenses |
| VAT in local language | Porez na Dodanu Vrijednost (PDV) |
| VAT number format | 420013454256 (12 numeric digits) |
| Exemptions | Hiring of Means of Transport, Public Transport, Taxis, Accommodation, Food, Drink and Restaurant services, Entertainment |
| Key Deadlines | 30th June |
| Threshold |
Non-Simplified: No threshold Simplified: Not applicable to this VAT scheme Super Simplified: Not applicable to this VAT scheme |
| Electronic Invoicing | Currently, e-invoicing is not mandted in Bosnia and Herzegovina, but the government plans to mandate electronic invoicing in 2025 or early 2026 |
Frequently Asked Questions
1. What are the criteria to claim a VAT refund in Bosnia and Herzegovina?
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.
2. Are original invoices required to reclaim VAT in Bosnia and Herzegovina?
No, photocopies and scans are allowed to be included in a claim for VAT refund in Bosnia and Herzegovina.
3. Which business expenses are generally eligible for VAT refunds 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).
4. What is the frequency for submitting a VAT refund application in Bosnia and Herzegovina?
Only a single claim for a VAT refund in Bosnia and Herzegovina can be made and should be submitted by 30 June for VAT incurred during the previous calendar year (January to December).
5. How are VAT refund applications submitted in Bosnia and Herzegovina?
The claim for a VAT refund in Bosnia and Herzegovina, including all supporting documents, should be submitted in hard-copy format to the VAT Authority of Bosnia and Herzegovina.
6. Are there reduced VAT rates in Bosnia and Herzegovina?
No. Unlike many other European countries, Bosnia and Herzegovina does not have different VAT rates and only applies the standard Bosnia and Herzegovina VAT rate.
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