Bosnia Updates VAT Refund Rules for Foreign Taxpayers: Key Changes Effective November 2025

• VAT refund claims for foreign taxpayers are now processed by the Regional Center Mostar, Tax Department, Group for VAT refund to foreign legal entities.
• VAT incorrectly charged or not meeting export exemption conditions will not be refunded.
• Power of attorney is required only with the first submission, is not time-limited, and remains valid until revoked.
• Electronic invoices are now accepted; invoices issued to employees are not.
• An original Certificate of VAT Status (no older than six months) is required; official translations are needed for key documents.
• Applicants must provide proof of proportional input VAT deduction where relevant.
• The PDV-SPO application form remains unchanged.

Source: fintua.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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