Vat refund to diplomatic and consular offices, international organisations, members of those missions and their families, in accordance with article 29, paragraph 1) points 1-3 of the law on vat
Diplomatic and consular offices, international organisations, members of those missions and their families may exercise their right to a refund of VAT (pursuant to Article29, paragraph 1) points 1-3 of the Law on VAT) on the basis of an invoice exceeding 200 BAM, including VAT, unless otherwise regulated by an international treaty, which should be confirmed by the Ministry of Foreign Affairs. Limitations regarding the amount in the invoice, as well as the type of goods and services shall not apply to purchases for the official needs of the mission:
It is necessary to submit the following documents attached to the application:
- CD-VAT 2 form - (for the mission and each member of the mission),
- The invoice showing the VAT amount for which VAT is requested,
- *** NOTE: The invoice shall be issued by a registered taxpayer and shall contain the name of the buyer, the mission or member of the mission. The invoice shall be submitted in original or as a copy certified by the issuer and shall not be older than 12 (twelve) months, except for invoices for utility expenses (electricity, water, telephone etc.) which do not have to be certified
- Proof of registry with Ministry of foreign affairs of Bosnia and Herzegovina,
- Proof of the VAT payment for which refund is claimed.
The application for VAT refund (pursuant to Article 29, paragraph 1) points 1-3 of the Law on VAT) shall be submitted once a month to the Sarajevo regional centre – Tax Division – Taxpayer services group or a competent regional centre depending on the headquarters of the mission (Banja Luka, Mostar and Tuzla). All applications for VAT refunds submitted at the Banja Luka, Mostar and Tuzla regional centres shall be forwarded for processing to the Sarajevo regional centre.
Any additional information may be obtained on our contact phone numbers at the regional centres by employees who are directly responsible for this portion of the services provided by the Indirect Taxation Authority:
- RC Banja Luka – contact phone number: 051/222-626; 051/222-627;
- RC Mostar – contact phone number: 036/356-797;
- RC Sarajevo – contact phone number: 033/246-154;
- RC Tuzla – contact phone number: 035/368-087; 035/368-084;
*** NOTE: Holders of the right to VAT refund may not alienate the purchased goods prior to expiry of a 3 (three) year period from the date of purchase of the goods in Bosnia and Herzegovina. The restriction in alienation of goods shall not apply to goods whose individual value is less than 200 BAM, including VAT.
VAT refund to tax payers who have not established their business in B&H
- U-SPO
- Obrazac_PDV_SL2_eng
- Authorisation to represent foreign taxable persons
- Certificate of Foreign Taxable Person Registration
- Certificate of status of taxable person
- Power of attorney
- Instruction on the implementation of the VAT refund to foreign taxable persons
- Application for granting authorisation to represent foreign taxable pearson
VAT refund for foreign travelers
VAT refund to foreign citizens
The buyer-foreign citizen who conveys in his luggage he carries abroad the goods purchased in Bosnia and Herzegovina shall exercise the right to VAT refund for the conveyed goods on the basis of refund application which shall, on the buyer’s request, be filled out by the taxable person-seller.
The application for VAT refund shall be submitted on the “PDV-SL-2“ form.
The „PDV-SL-2“ form shall be completed in three copies: the seller shall give the original and one copy to the buyer, and shall keep the second copy in the records.
The buyer shall exercise the right to VAT refund if upon leaving the customs territory of Bosnia and Herzegovina he presents to the Indirect Taxation Authority the invoices, purchased goods and the original of the completed „PDV-SL-2“ form.
Prior to certifying the „PDV-SL-2“ form, the Indirect Taxation Authority shall be requested to determine if all of the following conditions have been met:
a) the data from the passport match with the data from the „PDV-SL-2“ form,
b) the goods presented are identical to the goods indicated in the „PDV-SL-2“ form and enclosed invoices, as well as that the goods have not been previously used,
c) total value of goods, VAT inclusive, indicated in the „PDV-SL-2“ form is over BAM 100,
d) the goods are taken out before the expiration of the deadline of three months from the date of delivery (purchase) in Bosnia and Herzegovina,
e) the seller has certified and signed the original “PDV-SL-2” form.
If the above-mentioned conditions have been met, the Indirect Taxation Authority shall certify the original “PDV-SL-2” form and enclosed invoices with a signature and stamp, and shall also enter into the “PDV-SL-2” form the date of taking the goods out of the customs territory of Bosnia and Herzegovina.
The original invoices and certified “PDV-SL-2” form shall be returned to the buyer, while the Indirect Taxation Authority shall keep a copy of the “PDV-SL-2” form for its purposes.
The right to VAT refund for the goods taken out of Bosnia and Herzegovina by foreign persons shall not apply to the mineral oils, alcohol and alcohol beverages, and tobacco products that have been taken out.
The buyer or the person who has submitted VAT refund application (a provider of the certified original “PDV-SL-2” form) shall be refunded the paid VAT if within three months from the date of the invoice issuance he submits to the seller from whom the goods have been purchased the certified original “PDV-SL-2” form in which it is confirmed that the conditions have been met.
Upon expiration of the above-mentioned deadline, a foreign citizen may not exercise the right to VAT refund.
If the certified original “PDV-SL-2” form has been delivered by mail, the buyer or the applicant shall provide the seller with the information on the bank account to which the paid VAT can be refunded, unless the bank account has not been indicated in the “PDV-SL-2” form.
Based on the certified original “PDV-SL-2” form, the seller shall make refund of the paid VAT to the buyer or the applicant, in BAM, either in cash payment or through bank account payment in the bank indicated by the buyer or the applicant.
If it is a cash payment, the seller is obliged to make VAT refund immediately. If the VAT refund is allocated to the bank account of the buyer/applicant, the payment shall be made within 15 days from the date of receipt of the application.
The buyer or the applicant shall acknowledge receipt of VAT refund in cash by signing the certified original “PDV-SL-2” form.
For more detailed information about the issue please see Article 54 of the Law on VAT, as well as Articles 96-105 of the Book of Rules of the Law on VAT implementation.