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New VAT Refund Procedures for Nonresident Taxpayers Effective November 22, 2025

  • VAT refund procedures for nonresident taxable persons were published on November 14, 2025, and take effect on November 22, 2025.
  • The instructions detail required procedures, conditions for appointing a tax representative, and necessary supporting documentation.
  • Refund requests must be submitted in the local language and amounts must be stated in the local currency (BAM).

Source: kpmg.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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