Bosnia and Herzegovina tax authority delays first‑home VAT refunds

The Bosnia and Herzegovina Administration for Indirect Taxation (UIO BiH) has received 245 applications for a VAT refund on first‑time home purchases since the new regulation took effect on 8 July. No decisions have been issued and no refunds have been paid, despite citizens waiting more than a year for the law to be adopted. The amendment to the VAT Law was approved by the UIO board on 22 June, published on 30 June and entered into force on 8 July, when the first two applications—both incomplete—were submitted.

Snežana Šešlija, president of the citizen association “Tolerance Against Diversity” (ToPeeR), warned that the delay erodes trust in institutions and questioned whether sufficient funds exist to reimburse taxpayers, saying, “We paid, we will be refunded, and that’s it. But in our country it never ends there.” The authority expects implementation challenges as both applicants and staff navigate the new procedures.