Quick overview
| Standard Rate | Reduced Rate | Other Rates |
| 17% | N/a | 0% |
Recent developments
Unfortunately, we did not spot any developments regarding VAT rates in Bosnia and Herzegovina (yet). If this happens, you can find them here.
Standard rate: 17%
This rate applies for all transactions that take place in Bosnia and Herzegovina, unless an exception applies (such as a zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
Zero rate (0%)
According to article 27 of the VAT law, the zero rate applies to:
- Export of goods from Bosnia and Herzegovina by or on behalf of the seller
- The supply of services, including transport and other ancillary services, which is directly linked to the export or importation of goods in accordance with Article 11, paragraph 3 of this Law
- Goods exported from Bosnia and Herzegovina by a purchaser, or by another in the purchaser’s name, who has no established seat in Bosnia and Herzegovina, except for goods intended to equip private boats, aircraft or any other means of transport used for private purposes
- Services performed on goods imported into Bosnia and Herzegovina and exported by the persons who performed such services to the person who has no fixed seat and does not have a permanent or habitual residence in Bosnia and Herzegovina
- Services of supply of goods to authorised organisations which export them within registered humanitarian or charitable activities
- Supply of services performed by representatives and other agents in the name and on behalf of another, provided that the services form part of the services listed in this article or services performed outside BiH.
- Export of gold to central banks.
Reduced rate: n/a
As mentioned above, there is no reduced VAT rate in Bosnia and Herzegovina.
A global VAT/GST rate overview can be found here (note this is a work in progress).
This post was last updated on 18 April 2021.
