On the last day of 2024, the Ministry of Finance published Financial Newsletter No. 21/2024, which includes an official list of countries with which, effective from 1 January 2025, the principle of reciprocity for the foreign VAT refund procedure will be applicable.
The reciprocity list applies only to countries outside the European Union and includes:
- Bosnia and Herzegovina
- Norway
- United Kingdom
- Switzerland
Source Taxbackinternational
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