This applies to all goods where purchases exceed 100 BAM, and excludes oil, fuel, alcohol and tobacco products.

In order to claim VAT, you must request, at the time of purchase, that the retailer complete a PDV-SL-2 form for you. Upon leaving Bosnia and Herzegovina, you are obliged to submit your bills, purchased items and completed original PDV-SL-2 form(s) to the customs office.

The customs office will then validate the PDV-SL-2 form(s) and bills and will determine if all of the conditions for a VAT refund have been met.

The customer or person/legal entity who is authorized to submit the request for the VAT refund must submit the certified original PDV-SL-2 form to the seller within three months of purchase.

The VAT refund may be issued in cash or paid to a bank account.

If the payment is made in cash, the seller is obliged to refund the VAT immediately, and
if it is to be paid to an account, then the transaction must be completed within 15 days.