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%.
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:
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.