The Indirect Taxation Authority of Bosnia and Herzegovina has issued regulations regarding VAT refunds for foreign taxable persons, which entered into force on 12 December 2020. The regulations follow amendments to the rules on the implementation of VAT that were made earlier in the year to better enable foreign taxable persons to claim a refund, which has technically been allowed but difficult to obtain. One of the key amendments is the introduction of a tax representative requirement, which is detailed in the new regulations. This includes that in order for a foreign taxable person to claim a VAT refund, they...