Bosna i Hercegovina
Uprava za indirektno - neizravno oporezivanje

Босна и Херцеговина
Управа за индиректно опорезивање

Notice to taxpayers

Dear taxpayers,

Above all, we would like to thank you for your cooperation and understanding so far.

We would like to remind you that at the beginning of last year, the Indirect Taxation Authority adopted the Strategy for the Improvement of Regulatory Compliance for the period 2022-2024, as another step forward towards the creation of a modern, credible and service-oriented tax administration. The same you can find on the ITA official website: p-18-03-22.pdf.

The Strategy in question and the Action Plan of the Strategy for 2023 envisage the creation of a Program for compliance with regulations, in connection with which a Report on risk areas for taxpayers with an increase in the requested/approved refund or unused tax credit was recorded, based on the data available to the ITA, i.e. on the basis of data and information from the Authority’s internal databases (customs and tax system, submitted data from e-KUF and e-KIF accounting records, data from form D-PDV), as well as information collected from external sources (data of entity tax administrations such as: number of employees, recorded data of fiscal cash registers, records of controls, amount due, etc.).

Lastly, we inform you that the ITA under the Program for compliance with regulations in the area of requested refunds/credits will start the mentioned control activities on September 19, 2023.

Therefore, we hereby invite all VAT payers to once again review their accounting records and VAT returns, and if they notice irregularities, to possibly amend their VAT returns before the start of the announced control activities.

Thank you once again and we hope that in the coming period we will improve our mutual cooperation to our mutual satisfaction!