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Bosnia and Herzegovina

Bosnia & Herzegovina: VAT Refund to Foreign Legal Entities

Foreign citizens or legal entities that bought certain goods or services in Bosnia and Herzegovina, have the legal right to a VAT refund for those goods or services provided that certain conditions are met.  According to the Law on VAT refunds, the manner and conditions of exercising the rights…

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Bosnia and Herzegovina

Republic of Srpska: Tax on Savings and Dividends

The Government of the Republic of Srpska plans to tax dividends and income from the share in the company’s profit, rather than income based on interest on citizen’s savings, and taxation of the total gross salary. They stated that the…

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Bosnia and Herzegovina

Republic of Srpska: Amendments on Income Tax Law

To the joy and satisfaction of many employees, the amendments to the Law on Income Tax of the Republic of Srpska are to increase the personal income of all workers. The minimum wage is now 540.00 KM, and the amount of non-taxable income…

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Bosnia and Herzegovina

Bosnia: Preliminary Laws and Excise Duties

The first draft of the Law on Excise Duties seeks to meet the criteria of the European Union, including:  -period of adjustment of taxpayers and ITA to the new rules for excise products, which will be applied by membership in…

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Bosnia and Herzegovina

Republic of Srpska adopts new Law on Games of Chance

Earlier in 2019, the National Assembly of Republic of Srpska adopted the Law on Games of Chance, aiming to improve the organization of games of chance and their introduction into legal frameworks. The new law – adopted in March 2019…

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Bosnia and Herzegovina

Republic of Srpska introduces new law on the deadlines for settlement of...

The National Assembly of Republic of Srpska adopted a Law that regulates the deadlines for settlement of financial obligations and penalties applicable in case of failure to comply. The law – published in the Official Gazette no. 31/18 – is…

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