- summary
- Udruženje Pomozi.ba receives first food donation exempt from VAT under amended Law on VAT (October 3, 2023). Amendment initiated by Fondacija Mozaik with USAID support through "Pravni okvir za filantropiju" program within "Snaga lokalnog" project. Campaign "Niko gladan. Niko sam" (No One Hungry, No One Alone): documented that companies were destroying near-expiry food rather than donating because donation triggered VAT obligation while destruction did not — direct perverse consequence of VAT-on-grants grey zone. First donation: ~20,000 KM in food from six companies (Bingo, Lactalis, Mi99, Džajić, Kovo, Gadžo Comerc, Mik Company). USAID Mission Director Cortney Chubb: "Before the law changes, it was cheaper for companies to destroy food than donate it." Food distributed to Banja Luka, Prijedor, Bosanska Dubica, Bihać, Maglaj, Zavidovići, Mostar and other cities — cross-entity distribution including RS. ANALYTICAL SIGNIFICANCE: demonstrates civil society successfully using legislative channel to reverse specific VAT provision; does NOT resolve the broader "grants as taxable services" grey zone from Nahla/KULT — addresses only food donation VAT, not the fundamental grants-as-services interpretation. Partial counter-narrative: one VAT provision fixed, core threat to grant-based civil society financing remains.
- country
- Bosnia and Herzegovina
- date text
- 03/10/2023
- campaign id
- BIH-CAMP-003
- civic actions
- This case IS the civic response — successful legislative advocacy. CPCD and BCSDN ongoing "Inicijativa za rješavanje pitanja PDV-a na grantove" continues to work on broader grants VAT exemption.
- id
- BIH-038
- incident id
- BIH-037
- notes
- COUNTER-NARRATIVE — partial victory. Exact date October 3 2023 confirmed from primary source. Important analytical nuance: this counter-narrative documents the PERVERSE CONSEQUENCES of the VAT grey zone (food destruction over donation) — which is itself evidence of the broader harm. The amendment covers food donations; the fundamental threat (grants redefined as services) remains unresolved. USAID involvement as enabler of counter-advocacy (through "Pravni okvir za filantropiju") is analytically notable — same USAID whose suspension in February 2025 triggered SRB-CAMP-006 and BIH-CAMP-004 acceleration. Cross-ref BIH-036 (Nahla), BIH-037 (KULT). | Stage 1-2 transition counter-narrative. Dodik shifts to "foreign agent" framing 2022-23 as VAT track proves insufficient. RECLASSIFIED to BIH-CAMP-003.
- outcome
- Advocacy win
- responders
- Fondacija Mozaik (USAID-supported advocacy); Udruženje Pomozi.ba; CPCD; BCSDN
- source
- Portal news October 3 2023 (primary — first donation event); USAID Mission Director Chubb statement; Fondacija Mozaik/Pomozi.ba statements
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