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Reading: Food Donations Exempt from VAT Total 75,822 BAM in First Half of the Year
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Sarajevo Times > Blog > BUSINESS > Food Donations Exempt from VAT Total 75,822 BAM in First Half of the Year
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Food Donations Exempt from VAT Total 75,822 BAM in First Half of the Year

Published: August 1, 2025
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In the period from January 1st to June 30th of this year, the value of donated food close to expiration without VAT calculation amounted to 75.822 BAM, the Indirect Taxation Authority of Bosnia and Herzegovina (ITA BiH) confirmed.

The companies that donated food are: MD Family (Sarajevo), Neolife International (Sarajevo), Fratello Trade, Majop (Mostar), Vis-A-Vis (Sarajevo), Perutnina Ptuj-BH (Breza), and Bosona Food (Sarajevo).

Recipients of the donations are: Association Pomozi.ba, Association Mosaic of Friendship (Banja Luka), Caritas (Mostar), ‘Zajedno za nas grad Mostar’ (Together for Our City Mostar), Merhamet MDD (Breza), Red Cross of the Municipality of Breza, Merhamet HO MDD OO (Kakanj), Association Nova Vita (Sarajevo), Association ‘Radost zivota’ (Joy of Life) (Sarajevo), and Public Institution Center – Los Rosales (Mostar).

The ITA emphasizes that they do not exclude the possibility that a certain number of donors did not record data on donations in accordance with the Amendments to the Technical Instruction for submitting accounting records electronically, and it is possible that the value of donations is higher.

Until the legal amendments at the end of 2023, companies destroyed huge quantities of food, which measured over 100 million BAM, because donating was a kind of “penalty” they had to pay, even though they were doing a good deed. With the amendments to the Law on VAT, VAT on donated food was abolished, Klix.ba writes.

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