Customers of the first real estate in Banja Luka, Sarajevo and other larger cities will not be counted on the return of complete VAT, if the planned rules in the Rulebook on the implementation of the Law on VAT are not changed.
In this document, which is currently in the process of e-consultation and is subject to amendments, the maximum price of VAT is approved in fact the average price of the apartment with VAT in BiH, which has been published by the BiH Agency for Statistical.
In practice, this means that the average price will also affect apartments in extremely small areas, where real estate are much, and even multiple cheaper than in larger cities.
Or to be even more precise – the average price of new apartments per square meter in the second quarter of 2025. in BiH amounted to 3,147 KM, and in Banja Luka 3,649 marks.
Thus, to the one in Banja Luka, he bought an apartment in April, and by each square he paid 530.20 km of VAT, 456,40 KM per square meter.
And that is not all the draft of the Rulebook predicts VAT refund in the maximum amount of 24,557.74 KM, which means that customers of comfortable apartments, in larger cities will not be able to count on the complete amount of VAT either on that basis.
“The maximum price of the VAT refund is approved is the average price of the VAT in BiH, which in the Bill of VAT, which can be achieved by one of the Customer’s Returns cannot be more than 24,557,74 KM from the amount of VAT and which amount is aligned at the average price in the Bulletin BiH agencies, “the Ordinance draft is stated.
Still, this is not a final document. All objections they have, citizens can be presented on the Ekonsultacije portal.gov.ba. Namely, 11. September 11 published the draft of the Rulebook, with a period of 15 days for interested, to access the document and submit their comments and proposals.
“For citizens or economic entities to participate in public consultations, it is necessary to register as a natural or legal entity. Only after registration, they will enter their remarks, suggestions and will be submitted to the official UIO to consideration”, they said From the ITI of BiH.
Sasa Magazinović, MP in the representative of the House of the Parliamentary Assembly of BiH, recalls that the BiH Parliament was adopted by the Law that allows the VAT return to the first property in early April.
“The IOO Board of Directors recently adopted the Rulebook. What I have so far from interested people is treating the average price of the VAT return and the maximum amount to the Rules of Consumances,” Magazinović said.
All who are directly interested in this Ordinance called on to engage in public consultations.
“The final document will adopt the UIO Board of Directors of the Public Consultation. The Rulebook of BiH’s parliament does not declare the possibility of changing some parts,” Magazinović warned.
Economist Igor Gavran states that it is clear that the average price is determined at the level of BiH, and the amounts of the amount that most customers really pay, as the apartments are mostly purchased in the most attractive environments, while others are practically extinct and Many apartments can’t even give away, let alone sell.
“This approach is logical from the point of view, as it is provided with how much losses on this basis, but, of course, is easily reached, and then the price of 250,000 KM. And if it is larger apartments, then it is obvious that the limit would not be Not half of the really paid VAT, “explains the raven for” independent newspapers “.
However, he thinks that a certain limit makes sense, because no motivation for additional prices and possible agreements and a fictitious price for greater returns and divisions, but should be in connection with the location, otherwise – meaningless, writing Independent newspapers.
“It should also be provided with property limits and limits not only customers from being able to prevent the real estate in the real estate. But, in short, it should all be the authorities to reduce real estate prices instead of such problematic and deficient solutions”, evaluates Gavran.




