In December 2025 a new set of regulations and official announcements was published at all government levels in Bosnia and Herzegovina.

In Republika Srpska, the most significant change is the adoption of a completely new Consumer Protection Act, which governs a wide range of issues — from basic consumer rights and trader obligations, through distance selling and off-premises sales, to electronic payment instruments and tourist arrangements. Additionally, the Tax Administration of RS reminded individuals at year-end of the obligation to submit an application for issuance of a tax card for 2026 if they wish to exercise the right to a tax refund based on interest on housing loans, dependent family members or life insurance premiums, with a clearly defined deadline of 31 December 2025.

If you operate in RS, pay attention to the new Consumer Protection Act and check whether your terms and conditions, sales methods and complaint procedures comply with the new rules.

In the Federation of BiH the focus was on fiscalization. An amendment to the decision determining other activities exempt from the obligation to record turnover via fiscal devices further clarified exemptions for certain forms of income and supplemental trades.

In FBiH, review whether your activity or supplemental trade truly falls under the fiscalization exemption according to the amended decision, to avoid the risk of incorrect application in a tax audit.

In the Brčko District, an amendment to the Accounting and Financial Reporting Rule introduced a new account in the analytical chart for recording other fees of the Securities Commission.

At the state level, the most important news is a new Instruction on the implementation of the VAT refund procedure for foreign taxable persons. The Instruction details conditions for issuing an identification number, the scope of representation before the Indirect Taxation Authority (UIO), and the complete procedure for submitting and resolving VAT refund claims. Emphasis is placed on the formal completeness of documentation and centralisation of the process, indicating stricter procedures and less room for informal adjustments during the process.

For cooperation with foreign partners, prepare timely for the new VAT refund regime: without a proper identification number, power of attorney and complete documentation, refunds will be difficult to obtain in practice.