Non-resident taxpayers are entitled to obtain a VAT refund

Source KPMG

Non-resident taxpayers are entitled to obtain a VAT refund if:

1. the claimant is not registered, liable or eligible for VAT in Bosnia and Herzegovina;
2. the claimant does not have a residence, seat or fixed establishment from which he carries out sales of goods and services in Bosnia and Herzegovina;
3. the claimant has appointed a tax representative; and
4. the claimant possesses original invoices and other supporting documents relevant for requesting the VAT refund.