Bosna i Hercegovina
Uprava za indirektno - neizravno oporezivanje

Босна и Херцеговина
Управа за индиректно опорезивање

Excise taxes and road tolls

In Bosnia and Herzegovina Excise and toll are special forms of indirect taxes, which are are regulated by the Law on Excise Duties in Bosnia and Herzegovina ("Official Gazette", No. 49/09)
According to the law, the products which are subject to excise tax are:

  • Petroleum products
  • Tobacco products
  • Soft drinks
  • Alcohol, alcoholic drinks and natural fruit brandy
  • Beer and wine
  • Coffee

Toll, as a sort of indirect taxes is paid on following petroleum products:

  • Motor gasoline, including lead-free, regardless of the octane value and commercial name
  • Diesel fuel and other gas oil

in the amount of 0.15 per one liter of product for roads and 0.10 KM for the construction of motorways.

In accordance with the Law, the ITA Governing Board each year brings special decisions:

  • Decision on the amount of diesel fuel on which toll is not payable
  • Decision on establishing specific minimum excise duty on cigarettes.

Income from of excise taxes and tolls are paid into the Single Account of the ITA, and their distribution is carried out in accordance with the Law on payments to Single account and the distribution of incomes ("Official Gazette", No. 55/04 and 34/07)

Taxes Sector manages the process billing of excise taxes and tolls.