Bosna i Hercegovina
Uprava za indirektno - neizravno oporezivanje

Босна и Херцеговина
Управа за индиректно опорезивање

VAT taxpayers must urgently register for the new way of submitting VAT returns

Out of the total number of 53,775 VAT payers in Bosnia and Herzegovina, (to this day) only 12.35% of payers have registered with the Indirect Taxation Authority representatives who will submit VAT returns in a new way from the beginning of 2024.

Given that the statutory deadline for submitting VAT returns signed with a new qualified electronic signature is about to expire, we warn all VAT payers to be informed as soon as possible, take appropriate steps, and avoid misdemeanor sanctions.

In order for the payers of indirect taxes to use the electronic services of the Indirect Tax Authority (ITA) with the use of a qualified electronic signature, such as submitting VAT returns certified in a new way, it is necessary for each payer to first conclude an Agreement on the use of the information system for electronic business with the ITA. This is the first step that every VAT payer must complete.

A certified and signed Agreement on the use of the information system for electronic business with the ITA shall be submitted by each taxpayer to the relevant regional center of the ITA (Banjaluka, Sarajevo, Mostar and Tuzla).

In addition, every taxpayer must register a representative – a natural person who will conduct electronic transactions with the ITA on behalf of the taxpayer (submit VAT returns using a qualified electronic certificate). The representative can be a person employed by the taxpayer, or an accountant who prepares VAT returns for a large number of taxpayers. In any case, the representative is a natural person who must have a qualified electronic certificate, which can be obtained from the Indirect Taxation Authority.

ITA is a certified body for issuing qualified electronic certificates and as a certifier, the Administration issues qualified electronic certificates to natural persons and natural persons employed by taxpayers. Requests for the issuance of qualified electronic certificates are also submitted to the competent regional center of the ITA.

The obligation to submit VAT returns using a qualified electronic certificate for all VAT payers starts from the tax period of January 2024, and therefore all VAT payers must take the necessary steps in order to be able to fulfill their obligations within the legally stipulated period.