A taxpayer is:
- a legal person or entrepeneur who imports and/or produces excise products in the territory of BiH, except for coffee where the taxpayer is only an importer.
- a legal person or entrepreneur who purchases alcoholic beverages, natural fruit brandies and wines directly from a citizen – producer who is not a taxpayer.
- a legal person or entrepreneur for whom excise products are produced by another person.
- a declarant (importer) upon importation, and in case of direct representation a taxpayer is a person on behalf of whom customs declaration is submitted.
A taxpayer shall register with the ITA before commencing an activity from which a tax liability may arise. The registration procedure is conducted by means of entry into the Single register of indirect taxpayers.
In addition to the abovementioned, a taxpayer shall register with the competent regional centre according to the taxpayer’s principal office the production facility where the production of excise products will be conducted, as well as the warehouses where the excise products and/or raw materials for the production of excise products are being stored 15 days before starting to use them.
The registration of a production facility shall be submitted on a PPPA form, and a warehouse registration shall be submitted on a PSA form.
Possession of a permit to keep a customs warehouse does not exclude the obligation to register the warehouse, if the customs warehouse is used for storing excise products. If a taxpayer hasn’t been registered for excise tax before registering the warehouse or the production facility, registration shall be submitted together with the application for registration.
The competent regional centres keep records of the information on submitted registrations, addresses, types of excise products and raw materials which are produced/stored, and on data changes.
You can find more information about this matter in Chapter II of the Law on VAT, and Chapter III of the Rulebook on the implementation of the Law on VAT.