Federation of Bosnia and Herzegovina Publishes New Rulebook on Refund of Overpaid Tax

The Federation of Bosnia and Herzegovina published a new Rulebook in the Official Gazette on 2 September 2026 that outlines specific, formalized rules for processing tax and other public revenue refunds. Key points are summarized as follows:

• The refund process can be triggered by a formal request from the taxpayer or initiated automatically (ex officio) by the tax authority if they discover an overpayment;
• Before any cash refund is issued, the tax authority must check for any due, unpaid lia…