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7 clusters · 18 sources · 46 days · First seen · Last updated

Bosnia‑Herzegovina first‑home VAT refund in force

Overview

The first‑home VAT refund programme in Bosnia‑Herzegovina became operational on 8 July 2024 after the Administrative Board of the Indirect Taxation Authority approved the necessary regulatory amendments. Eligible adult citizens with permanent residence who purchase a newly built dwelling can claim a refund of VAT paid on up to 40 m² of living space, plus an additional 15 m² for each household member who also lacks property ownership. Applicants must not have owned any real estate in Bosnia‑Herzegovina for a period of seven years, and the property must be registered after 12 April 2025.

Applications are submitted to the Office for Indirect Taxation (UIO) through its regional centres in Banja Luka, Sarajevo, Tuzla and Mostar. A set of 13 documents is required, including the purchase contract, land‑registry extract, proof of full payment and personal ID. The refund amount is calculated on the basis of the paid price per square metre, with a basic entitlement of up to 40 m² and no statutory ceiling – estimates suggest a maximum of about 25 000 KM. The scheme excludes self‑built houses, inherited dwellings, and properties still under construction. Officials Milica Vidović and Director Zoran Tegeltija affirmed that funding is sufficient and urged eligible citizens to submit orderly applications promptly.

By the end of July 2026 the tax authority had received 245 applications but had issued no decisions, and no refunds had been paid. The first two submissions were incomplete, prompting criticism from citizen groups that the delay erodes trust in institutions and raises doubts about the availability of funds. The administration acknowledges implementation challenges as both staff and applicants adapt to the new procedures.

Entities

Udruženje građana “Tolerancijom protiv različitosti” (ToPeeR) · Uprava za indirektno oporezivanje BiH (UIO BiH) · Bosnia and Herzegovina · Snežana Šešlija

Timeline

  1. 26 days ago

    [POLITICS] 5 sources
    Bosnia and Herzegovina tax authority delays first‑home VAT refunds

    Bosnia’s tax authority has received 245 first‑home VAT refund requests but has made no decisions or payments since the rule took effect on 8 July, prompting concerns over implementation and funding.

  2. about 2 months ago

    [BUSINESS] 6 sources
    Bosnia and Herzegovina launches VAT refund for first home purchases

    Bosnia and Herzegovina started a VAT‑refund scheme on 8 July for first‑time buyers of new homes registered after 12 April 2025, requiring 13 documents and paying out within six months, with no cap on the amount

  3. about 2 months ago

    [POLITICS] 2 sources
    Bosnia and Herzegovina introduces VAT refund for first‑time homebuyers

    A new Bosnian regulation effective 8 July 2026 lets adult citizens buying their first newly built home directly from investors claim a VAT refund for up to 40 m² (plus 15 m² per household member).

  4. 2 months ago

    [BUSINESS] 2 sources
    Bosnia and Herzegovina Introduces VAT Refund for First‑Home Buyers

    Bosnia and Herzegovina now allows eligible first‑time buyers of new homes to claim a VAT refund up to 24,557 KM, with specific ownership, payment and documentation requirements; applications due by 30 June.

  5. 2 months ago

    [POLITICS] 2 sources
    Bosnia and Herzegovina adopts VAT refund rule for first‑time home buyers

    Bosnia and Herzegovina approved a rule refunding VAT on first‑home purchases, allowing refunds up to 25,000 KM and requiring 13 documents, with processing within five days.

  6. 2 months ago

    [POLITICS] 7 sources
    Bosnia and Herzegovina adopts VAT refund rule for first‑time homebuyers

    Bosnia and Herzegovina’s Indirect Taxation Authority approved amendments enabling VAT refunds for citizens buying their first new‑construction home, with claims open after official publication.

  7. 2 months ago

    [POLITICS] 2 sources
    Bosnia-Herzegovina schedules board meeting to advance VAT refund on first homes

    Bosnia‑Herzegovina's finance minister scheduled a board meeting to push a VAT refund for first‑time home buyers, despite Federation objections.

Sources

6yka.com · abcportal.info · argumenti.rs · atvbl.rs · capital.ba · fabiansevero.webnode.com.uy · hip.ba · ljportal.com · radiobrcko.ba · ramski-vjesnik.ba · rtvslon.ba · sport1.ba · ssrk.se · tuzlainfo.ba · vecernji.ba · vijesti.ba · zenit.ba · zosradio.ba