[et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on” da_disable_devices=”off|off|off”][et_pb_row _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_accordion _builder_version=”4.27.4″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″][et_pb_accordion_item title=”VAT refund” open=”on” _builder_version=”4.16″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n
Instruction on VAT refunds to foreign nationals (24.09.2018.)\u00a0<\/a><\/p>\n Instruction on claiming the customs duties and taxation payment exemption in accordance with the Framework Agreement between Bosnia and Herzegovina and the Commission of the European Communities on the rules for cooperation to implement EC financial assistance to Bosnia and Herzegovina under the Instrument for Pre-Accession Assistance (IPA)<\/a><\/p>\n [\/et_pb_accordion_item][et_pb_accordion_item title=”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” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}” open=”off”]<\/p>\n 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:<\/p>\n It is necessary to submit the following documents attached to the application:<\/p>\n 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<\/strong> to the Sarajevo regional centre \u2013 Tax Division \u2013 Taxpayer services group<\/strong> 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. *** NOTE:<\/u><\/strong>\u00a0 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. \u00a0The restriction in alienation of goods shall not apply to goods whose individual value is less than 200 BAM, including VAT.<\/p>\n [\/et_pb_accordion_item][et_pb_accordion_item title=”VAT refund to tax payers who have not established their business in B&H” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}” open=”off”]<\/p>\n [\/et_pb_accordion_item][et_pb_accordion_item title=”VAT refund for foreign travelers” _builder_version=”4.27.4″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” open=”off” sticky_enabled=”0″]<\/p>\n VAT refund to foreign citizens <\/strong><\/p>\n 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\u2019s request, be filled out by the taxable person-seller.<\/p>\n The application for VAT refund shall be submitted on the \u201cPDV-SL-2\u201c form.<\/p>\n The \u201ePDV-SL-2\u201c form\u00a0 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.<\/p>\n 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 \u201ePDV-SL-2\u201c form.<\/p>\n Prior to certifying the \u201ePDV-SL-2\u201c form, the Indirect Taxation Authority shall be requested to determine if all of the following conditions have been met:<\/p>\n a) the data from the passport match with the data from the \u201ePDV-SL-2\u201c form,<\/p>\n b) the goods presented are identical to the goods indicated in the \u201ePDV-SL-2\u201c form\u00a0 and enclosed invoices, as well as that the goods have not been previously used,<\/p>\n c) total value of goods, VAT inclusive, indicated in the \u201ePDV-SL-2\u201c form is over BAM 200,<\/p>\n 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,<\/p>\n e) the seller has certified and signed the original \u201cPDV-SL-2\u201d form.<\/p>\n If the above-mentioned conditions have been met, the Indirect Taxation Authority shall certify the original \u201cPDV-SL-2\u201d form and enclosed invoices with a signature and stamp, and shall also enter into the \u201cPDV-SL-2\u201d form the date of taking the goods out of the customs territory of Bosnia and Herzegovina.<\/p>\n The original invoices and certified \u201cPDV-SL-2\u201d form shall be returned to the buyer, while the Indirect Taxation Authority shall keep a copy of the \u201cPDV-SL-2\u201d form for its purposes.<\/p>\n 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.<\/p>\n The buyer or the person who has submitted VAT refund application (a provider of the certified original \u201cPDV-SL-2\u201d 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 \u201cPDV-SL-2\u201d form in which it is confirmed that the conditions have been met.<\/p>\n Upon expiration of the above-mentioned deadline, a foreign citizen may not exercise the right to VAT refund.<\/p>\n If the certified original \u201cPDV-SL-2\u201d 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 \u201cPDV-SL-2\u201d form.<\/p>\n Based on the certified original \u201cPDV-SL-2\u201d 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.<\/p>\n 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.<\/p>\n The buyer or the applicant shall acknowledge receipt of VAT refund in cash by signing the certified original \u201cPDV-SL-2\u201d form.<\/p>\n 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.<\/p>\n [\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" Instruction on VAT refunds to foreign nationals (24.09.2018.)\u00a0 Instruction on claiming the customs duties and taxation payment exemption in accordance with the Framework Agreement between Bosnia and Herzegovina and the Commission of the European Communities on the rules for cooperation to implement EC financial assistance to Bosnia and Herzegovina under the Instrument for Pre-Accession Assistance […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[58],"tags":[],"class_list":["post-24175","post","type-post","status-publish","format-standard","hentry","category-vat"],"acf":[],"yoast_head":"\n\n
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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:<\/p>\n\n
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