Bosna i Hercegovina
Uprava za indirektno - neizravno oporezivanje

Босна и Херцеговина
Управа за индиректно опорезивање

» About us

About us

Establishment

On December 29, 2003 the Parliament of Bosnia and Herzegovina adopted the Law on Indirect Taxation and thus ensured the legal basis for establishing the Indirect Taxation Authority, the biggest state level institution.

In the course of 2004 the former customs administrations of the entities and District Brčko were merged. Parallel with the process of reorganization of the customs service, a Tax Sector was established for the first time at state level. It was tasked with developing and maintaining a unique value added tax system.

The year of 2004 was marked by customs administrations merger and delegation of power. The Indirect Taxation Authority has been functioning as an integral entity at the entire territory of Bosnia and Herzegovina as of January 1, 2005. Just a year and half later the ITA began with registration of VAT taxpayers which was the final phase of preparations for VAT  introduction. The ITA has, as soon as possible, successfully introduced a new taxation system. The international institutions considered that one of key steps towards establishment of single economic space, reduction of the grey economy, foreign investments encouragement and reduction of foreign trade deficit.

Management and Organization

The Indirect Taxation Authority is an autonomous administrative organization responsible for its activities, through its Governing Board, to the Council of Ministers of Bosnia and Herzegovina.The Governing Board of Indirect Taxation Authority consists of 6 members of whom there are three ministers of finance who are the ex officio members.

The Headquarters of Indirect Taxation Authority is in Banja Luka. The field activities are run by four regional centres in: Sarajevo, Banja Luka, Mostar and Tuzla, 30 customs sub-offices and 59 customs posts, out of which 40 are passenger border crossings, 4 airports, 8 railway border crossings, 3 overseas mail offices and 4 free zones. The organizational structure of the Indirect Taxation Authority is the following: five sectors and four departments comprising the Office of the Director

Legal basis

Functioning of Indirect Taxation Authority is based on the following key laws:

  • Law on Indirect Taxation System of Bosnia and Herzegovina
  • Law on Indirect Taxation Authority
  • Law on Indirect Taxation Procedure
  • Law on Forced Collection Procedure
  • Law on Customs Policy of Bosnia and Herzegovina
  • Law on Customs Offences
  • Law on Customs Tariff of Bosnia and Herzegovina
  • Law on Value Added Tax
  • Law on Excise Duties
  • Law on Payments on the Single Account and Revenue Allocation

Our mission

The Indirect Taxation Authority is a single authority in Bosnia and Herzegovina responsible for enforcement of legal provisions and policy on indirect taxation, as well as for the collection and allocation of indirect taxes revenue.

The Indirect Taxation Authority is responsible for the collection of all indirect taxes in Bosnia and Herzegovina: value added tax, customs duties, excise duties and road taxes. Only 18 months after its official establishment, the Indirect Taxation Authority entered the final stage of preparations for the introduction of value added tax and commenced with the registration of VAT taxpayers.

According to the data provided by entities’ tax administrations 20,000 VAT taxpayers were anticipated, however the Indirect Taxation Authority has currently registered and is maintaining a VAT taxpayer population of over 55,000. Since its establishment, the Indirect Taxation Authority has posted continuous revenue increases. Our priorities are to achieve the high goals set by the process towards future EU integration, such as:

  • to accelerate the flow of goods and people while simultaneously intensifying the controls,
  • to enhance the level of security of citizens, to develop cooperation with other national and international institutions aimed at harmonizing the procedures and aligning the legislation with the EU standards,
  • better exchange of information between other institutions and the successful fight against illicit trafficking and all other types of customs or tax frauds.
Competences of the ITA

The ITA is competent to:

  • maintains a single register of indirect taxpayers and assigns them an appropriate identification number;
  • receives tax returns and other documents, keeps obligations based on indirect taxes in tax accounting, collects and refunds indirect taxes;
  • keeps tax accounting;
  • determines the timeliness, legality and regularity of submitted tax returns and other documents;
  • determines the tax base and tax liability of indirect taxpayers on the basis of tax returns, documents, business books, records of taxpayers and other evidence, including the application of indirect methods of proof;
  • performs verification, limited verification and control of indirect taxpayers;
  • prevents, detects and investigates customs, tax and other offenses, and, in accordance with the instructions of the competent prosecutor, conducts activities related to the investigation of criminal offenses related to indirect taxation and submits reports to the competent authorities for violation of regulations on indirect taxation;
  • conducts the procedure of forced collection;
  • if necessary, give opinions on the application of regulations on indirect taxation;
  • performs administrative and other tasks related to international legal assistance in the field of indirect taxation;
  • perform education for taxpayers;
  • studies tax systems and cooperates with tax authorities of other countries, based on international agreements concluded by Bosnia and Herzegovina;
  • applies international agreements in the field of indirect taxes;
  • issues certificates of facts on which the ITA keeps official records;
  • uniquely uses information technologies in accordance with the ITA Strategy for Information Technology and related policies;
  • issues tax and control stamps and other labels for marking, monitoring the production, trade and use of certain products, in accordance with legal regulations;
  • maintains a single account and collects revenues based on indirect taxes, remittances and distribution revenues from indirect taxes in the manner regulated by law;
  • collects and processes data on determined and collected taxes;
  • plans and conducts training of employees in certain areas, depending on the indicated need;
  • processes and monitors statistical data on indirect taxes;
  • conducts first-instance and second-instance administrative proceedings;
  • monitors the fulfillment of contractual obligations between the ITA and commercial banks;
  • performs other tasks entrusted to ITA by law.

Dear users of the Indirect Taxation Authority website

Over the past years, we have monitored the constant progress of information technology at all levels, especially the establishment of new types of customer service, where indirect taxpayers will be able to fulfill their rights online in a simple and secure way. I am convinced that the new website edition of the Indirect Taxation Authority will contribute to the fact that indirect taxpayers, relying on good practices of enforcing legal obligations, more effectively apply the regulations on indirect taxation. Our efforts are to keep the website up-to-date and provide overview information on all areas of the Administration's work, and one of the efforts is to enable a wider range of information and public insight into the work of the largest state institution in Bosnia and Herzegovina. Also, the current regulations on indirect taxation are now sorted more clearly, and they are certainly faster and easier to search. I am sure that a new chapter is opening in communication with our taxpayers and that, to the mutual satisfaction of the website, a tool in the implementation of tax and customs procedures and procedures will often be used. My co-workers and I have been open to any remarks, compliments or suggestions so far. With the desire that the new website will meet the expectations of users, I invite indirect taxpayers to a web dialogue.

Director, Indirect Taxation Authority

PhD Zoran Tegeltija

Director, Indirect taxation authority