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VAT and tax free shopping

In Bosnia and Herzegovina, the sales tax rate is a tax levied on consumers based on the purchase price of certain goods and services and amounts to 17%.

Tax-free shopping

Foreign citizens can, after leaving the customs from BiH, request a refund of any value-added tax. (VAT).

A tax refund can be claimed only if the purchased goods exceed the value of 100 KM, and the exceptions are oil, fuel, alcohol, and tobacco products.

To claim a VAT refund, the following conditions must be met:

  1. To declare VAT, you must ask the retailer to fill in the PDV-SL-2 form for you at the time of purchase.
  2. After leaving Bosnia and Herzegovina, you are obliged to submit invoices, purchased items and completed original VAT-SL-2 forms to the customs office.
  3. The customs office will then certify the forms and invoices PDV-SL-2 and determine whether all the conditions for VAT refund are met.
  4. The buyer or the person / legal entity authorized to apply for a VAT refund must provide the seller with a certified original form PDV-SL-2 within three months of purchase.

VAT refunds can be made in two ways: in cash or can be paid into a bank account.

If the payment is made in cash, the seller is obliged to return the VAT immediately, and if it will be paid into the account, the transaction must be concluded within 15 days.

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