Tax & Contribution Refunds in FBiH: Deadlines & Reallocation

How long does it take for a resolution and payout?

Once a proper written request is submitted along with complete documentation and proof of payment, the procedures are as follows:

• Issuance of the decision: The competent authority (Tax Administration of FBiH or the cantonal ministry) is obliged to issue a Refund Decision within 15 days from the day the proper request was submitted.

• Payout of funds: The refund itself is made from deposit accounts and, in practice, mostly depends on treasury procedures and the current inflow of funds into those accounts, but the legal framework mandates swift action after the decision becomes legally binding.

Expert Advice: Reallocation is often a faster option

Since the physical payout of money from budget accounts to your company's transaction account can take time due to administrative labyrinths, in practice, we often suggest reallocation (preknjiženje).

The rulebook allows the established overpayment to be redirected to another type of public revenue that is due for payment soon, or to be used as an advance payment for the following month (e.g., for contributions or taxes). Within the analytical records of the Tax Administration, this is resolved significantly faster than an actual cash refund.

Want to reconcile your cards without stress?

At Agencija Poslovnost, we don't wait for clients to tell us they have a problem. We regularly monitor and reconcile your Public Revenue Cards to ensure every single mark (BAM) is in its place and that no overpayment expires under the statute of limitations.

If you suspect you have overpayments, or need help preparing the documentation for refunds and reallocation of funds in Sarajevo and FBiH, contact us today.

• 📧 info@poslovnost.ba

• 📞 033/246-346

• 🏬 ul. Kotromanića br. 48