Clarifying the actual VAT refund process for foreign customers in Bosnia and Herzegovina

Foreign customers in Bosnia and Herzegovina (BiH) have the opportunity to claim a VAT refund on purchased goods, provided they meet certain conditions. According to the Indirect Taxation Authority of BiH (ITA BiH), non-resident individuals without a place of residence in BiH are eligible for VAT refunds when they buy goods in the country and take them out of its customs territory. However, mineral oils, alcohol, and tobacco products are excluded from this refund scheme, as reported by the authorities.