Bosna i Hercegovina
Uprava za indirektno - neizravno oporezivanje

Босна и Херцеговина
Управа за индиректно опорезивање

Record revenues from indirect taxes

5.01.2023 | News

Since the establishment of the Indirect Taxation Authority (ITA), record revenues from indirect taxes have been collected.

Revenues from indirect taxes in 2022 amounted to BAM 9 billion and 926 million and are higher by BAM 1 billion and 480 million or 17.53% compared to the same period in 2021 when they amounted to BAM 8 billion and 445 million.

In 2022, the ITA returned  BAM 2 billion and 99 million to the economy, which is BAM 573 million more compared to the same period last year.

The net collected revenues that were distributed to beneficiaries in the period January-December 2022, namely the state, the entities and the District of Brčko, amounted to BAM 7 billion and 826 million and are higher by BAM 907 million compared  to the income that users received from the Single Account for the same period in 2021.


In December 2022, BAM 856 million indirect taxes were collected, which is BAM 65 million more than in December 2021.


An amount of BAM 865 million has been allocated for the financing of state institutions in 2022. A total of BAM 4 billion and 300 million was allocated to the Federation of Bosnia and Herzegovina, 2 billion and 372 million to the Republic of Srpska and BAM 240 million to the Brčko District.

In the table below, we present the total allocated funds to the entities and the District of Brčko BiH with the associated external debt in the period January-December 2022 compared to the same period last year. All amounts are expressed in millions of BAM.

01.01.-31.12. FBiH RS DB BiH
Assigned External debt Assigned External debt Assigned External debt
(in mill. BAM) (in mill. BAM) (in mill. BAM)
2022 3,557 535 1,981 254 225 8
2021 3,069 509 1,708 242 196 7
% changes 15.89 5.00 15.98 5.22 14.75 6.24

In addition to the distributed income in the table above, based on the special toll for the construction of highways and the construction and reconstruction of other roads (BAM 0.25), the Federation of Bosnia and Herzegovina received an additional BAM 208 million, the Republic of Srpska BAM 137 million and the Brčko District BAM 7 million. The difference represents a reserve in a separate account for tolls in the amount of BAM 0.25.