- ITA Issues Additional VAT Refund Instructions: The Indirect Taxation Authority (ITA) has published updated guidance on VAT refunds for non-resident taxable persons, effective from 22 November 2025 (Official Gazette No. 69/25).
- Key Requirements: Refund requests must be submitted by an appointed tax representative and include an original proxy (valid for 12 months), invoices and customs declarations in electronic format, and an original VAT status certificate (valid for 6 months) from the foreign taxpayer’s home country. All documents must be translated into one of BiH’s official languages, and amounts stated in BAM.
- Procedural Details: The instructions cover conditions for appointing a tax representative, completing the registration questionnaire for foreign taxpayers to obtain a tax ID, and other procedures related to VAT refunds and communication with the ITA.
Source feb.ba
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