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Analysis:
Analysis

Tax Alert - August 2025

The Indirect Taxation Authority in Bosnia & Herzegovina reminds non-resident ESS providers of VAT compliance obligations

As part of its tax administration strategy, the Indirect Taxation Authority in Bosnia & Herzegovina published a formal notice on its official website on 25 July 2025 reminding non-resident companies providing electronically supplied services (ESS) to non-taxable persons in Bosnia & Herzegovina (BiH) to register for VAT in BiH and comply with the requirements of BiH VAT legislation.

A summary is provided below.

The Indirect Taxation Authority in Bosnia & Herzegovina reminds non-resident ESS providers of VAT compliance obligations

As part of its tax administration strategy, the Indirect Taxation Authority in Bosnia & Herzegovina published a formal notice on its official website on 25 July 2025 reminding non-resident companies providing electronically supplied services (ESS) to non-taxable persons in Bosnia & Herzegovina (BiH) to register for VAT in BiH and comply with the requirements of BiH VAT legislation.

In accordance with the Value Added Tax Act, non-resident providers of ESS are required to register for VAT through a VAT representative in BiH and pay the VAT due on supplies provided to non-taxable persons at the standard VAT rate of 17%. Non-taxable persons are defined as individuals or entities not registered for VAT purposes in BiH. The registration threshold is BAM 100.000 (app EUR 50.000) for non-resident suppliers of ESS to non-taxable persons in BiH.

The ITA monitors unregistered ESS providers, aiming to enhance transparency, expand the tax base, encourage voluntary compliance among all taxpayers, and take any appropriate legal measures.

Non-resident companies that provide ESS to non-taxable persons in BiH should ensure that they register for VAT by appointing a VAT representative, and meet ongoing VAT compliance obligations including proper VAT invoicing & reporting. Failure to comply with VAT registration and payment obligations may lead to administrative penalties, interest, and enforcement action.

Uprava za indirektno oporezivanje u Bosni i Hercegovini podsjeća pružatelje elektronskih usluga koji nisu rezidenti na obaveze u vezi sa PDV-om

Kao dio svoje strategije, Uprava za indirektno oporezivanje u Bosni i Hercegovini (UIO) objavila je zvanično obavještenje na svojoj službenoj web stranici 25. jula 2025. godine, podsjećajući kompanije koje nisu rezidenti, a pružaju elektronske usluge (ESS) osobama koje nisu obveznici PDV u Bosni i Hercegovini (BiH), da se registruju za PDV u BiH i da se pridržavaju odredbi Zakona o PDV BiH.

U skladu sa odredbama Zakona o PDV, pružatelji ESS koji nisu rezidenti dužni su da se registruju za PDV putem PDV punomoćnika u BiH i da plate PDV na isporuke koje obavljaju prema osobama koje nisu obveznici PDV po jedinstvenoj stopi od 17%. Prag za registraciju iznosi 100.000 KM.

UIO prati pružatelje ESS usluga koji nisu registrirani, s ciljem poboljšanja transparentnosti, proširenja porezne osnovice, poticanja dobrovoljnog pridržavanja zakona među svim poreznim obveznicima i poduzimanja odgovarajućih koraka.

Obveznici koji nisu rezidenti, a pružaju ESS usluge osobama koje nisu obveznici PDV u BiH, dužni su registrovati se kao PDV obveznici putem PDV punomoćnika i ispunjavati tekuće obaveze vezane za PDV uključujući ispravan obračun i prijavljivanje PDV. Nepoštivanje obaveze registracije i plaćanja PDV može rezultirati novčanim kaznama, zateznim kamatama i izvršnim postupcima.

Contact

Muamer Hodžić
Tax & Legal
Senior Manager
mhodzic@deloittece.com

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