Bosna i Hercegovina
Uprava za indirektno - neizravno oporezivanje

Босна и Херцеговина
Управа за индиректно опорезивање

New user manual for electronic business

Dear taxpayers,

We inform you that the new User’s Guide for electronic business with the Indirect Taxation Authority (ITA) using a qualified electronic signature has been published in the Official Gazette of BiH, no. 40/2, and shall enter into force on June 10, 2023.

Considering that the Ordinance on Amendments to the Ordinance on the Application of the VAT Law (Official Gazette of BiH, No. 87/22) stipulates that taxpayers who have the status of large taxpayers are obliged to submit their VAT declaration to the ITA electronically using a qualified electronic certificate from the tax period of June 2023, we once again invite all large taxpayers to, if they have not already done so, as soon as possible submit to the ITA a signed Agreement on the use of the IT system for electronic business with ITA, as well as timely registration of authorised representatives who will conduct e-business with the ITA on behalf of the user.

The procedure for regulating electronic business with the ITA:

  1. The authorised representative of the legal entity (user) fills in, signs (in person or by mail) and submits the following documentation to the ITA:
  • Agreement on the use of the IT system for electronic business activity with ITA
  • Registration of a representative for the regulation of e-business activities with ITA (if the user appoints a person who will also be able to register and deregister the representative – NOT OBLIGATORY)
  • Application of a representative – a natural person who will perform electronic transactions with the ITA on behalf of the user (submission of VAT and PDA declarations, submission of transit declarations – NCTS) and using a qualified electronic certificate
  1. After the verification of the submitted documentation, the ITA officials will invite the user by e-mail to conclude and download the Agreement on the use of the IT system for electronic business with the ITA.
  2. In order to complete the application procedure for the representative for the regulation of e-business (if the user appoints the same) and the representative, it is necessary to deposit a qualified electronic confirmation of them.

The documentation from point 1 is submitted to the Information Technology Group in one of the regional centers of the ITA:

Regional Center Banja Luka Ulica Mladena Stojanovića 7, 78000 Banja Luka

Regional Center Mostar Rodoč bb, 88000 Mostar

Regional Center Sarajevo Zmaja od Bosna 47b, 71000 Sarajevo

Regional center Tuzla Ulica Mitra Trifunovića Uče 161, 75000 Tuzla

The necessary documentation related to electronic business activities with the ITA using the qualified electronic certificates, you can find at the link.

 We remind you, once again that for the purpose of electronic business activity with the ITA, in addition to the use of qualified electronic certificates, qualified electronic certificates issued in accordance with eIDAS Regulation EU No. 910/2014 by the ITA Certifier or other certifiers registered in the records of certifiers at the Office for Supervision and Accreditation of Certifiers can be used at the Ministry of Communications and Transport of BiH, if they are compatible with the software used by the ITA in the framework of electronic business.

All details, regarding the procedure for issuing qualified electronic certificates through the ITA Certifier you can find at the link