VAT refund on the purchase of a first residential property: new rules and a free Guide for buyers

We are making it easier for first-home buyers to navigate the new VAT refund rules – we have prepared and published a free Guide with detailed instructions on how to exercise this right.

The new Rulebook regulates in more detail the right to a VAT refund when purchasing a first property, including the conditions that must be met and the procedure for exercising the right. The change is particularly relevant for first-home buyers who wish to check in good time whether the new rules apply to them.

The Rulebook specifies who may exercise the right to a VAT refund, as well as the manner in which it is exercised. The rules apply to persons who registered their property in public records after 12 April 2025.

Additional practical value for buyers comes from the published Guide with detailed instructions on exercising the right to a VAT refund, which makes it easier to become familiar with the procedure and the relevant rules.

Download the free Guide
The document is available in Serbian.

Wage increase incentives in RS: a new procedure for employers

The new Decree introduces a more precise procedure for submitting applications and calculating wage increase incentives.

In Republika Srpska, a new Decree on the procedure for granting wage increase incentives has been adopted ("Official Gazette of RS", No. 64/26), governing the key steps employers should follow when exercising the right to an incentive. It prescribes the application form, the manner of its submission, and the method of calculating the incentive.

It is particularly important for employers to check the new procedure, the required documentation and the calculation method before submitting an application, so that the process complies with the applicable rules. The Decree also regulates other matters relevant to exercising the right to an incentive. Article 11 of the Decree sets out the general conditions that must be met in order to qualify for the incentive.

Decree on the procedure for granting wage increase incentives
The document is available in Serbian.

The new decree replaces the previously applicable Decree on granting incentives for increasing workers' wages, which is why the current rules must be applied when planning and submitting new applications.

Before submitting an application, check the new form, the required documentation and the method of calculating the incentive – the rules of the new Decree apply.

Support for workers in FBiH extended until the end of 2026

Employers have been given more time to pay support to workers, with clearly defined monthly amounts and payment deadlines.

Amendments to the Decree have extended the option for employers in the Federation of BiH to pay support to workers for the months from January to December 2026. Monthly support may amount to up to BAM 300, which gives employers additional room to plan payments throughout the year.

For December 2026, the support may be paid no later than 31 January 2027. At the same time, the earlier deadline set for 30 June 2026 has been extended to 31 December 2026.

The extension is important for employers who wish to include this option in planning costs and payments to employees, while keeping track of the prescribed deadlines and conditions.

Decree amending the Decree on the payment of support to workers by employers in 2026
The document is available in Serbian.

Include support to workers of up to BAM 300 per month in your 2026 cost plan and observe the payment deadline for December – no later than 31 January 2027.