Bosna i Hercegovina
Uprava za indirektno - neizravno oporezivanje

Босна и Херцеговина
Управа за индиректно опорезивање


11.07.2022 | News

The Indirect Taxation Authority reminds all taxpayers who have stopped performing business activities that they need to submit a Request for Termination of Registration and Deletion from the Unified Register of Indirect Tax Payers.

Namely, a taxpayer can submit a Request for Termination of Registration, based on the Rulebook on Registration and Enrollment in the Unified Register of Payers of Indirect Taxes (Official Gazette of BiH, number: 51/12 and 68/16), if:

in the previous calendar year, achieved a taxable turnover of less than 50,000.00 BAM; stopped doing business, if he sold, assigned or transferred a registered company, i.e. a business entity, or after the end of bankruptcy or liquidation proceedings; changed the area of ​​business, i.e. moved from taxable to non-taxable business activity, or activity that is exempt from paying taxes; ceased to meet the requirements for registration of a separate business entity.

The request for termination of registration and deletion from the Unified Register of indirect tax payers is submitted to the competent regional center – Tax Department – Support Group.

At the same time, we note that the taxpayers who have been initiated the procedure of termination of registration, until the decision on termination of registration and deletion from the Register is made, are obliged to calculate VAT and submit VAT returns in accordance with the provisions of Articles 38 and 39 of the Law.