{"id":24164,"date":"2022-02-02T09:24:04","date_gmt":"2022-02-02T08:24:04","guid":{"rendered":"https:\/\/www.uino.gov.ba\/?p=24164"},"modified":"2025-01-03T13:31:04","modified_gmt":"2025-01-03T12:31:04","slug":"vat-registration","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/en\/vat\/vat-registration\/","title":{"rendered":"VAT registration"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: justify;\"><strong>The Rulebook on Registration and Entry in the Unified Register of Indirect Taxpayers (Official Gazette of BiH, No. 51\/12) <\/strong>entered into force on\u00a0 11.07.2012.<\/p>\n<p style=\"text-align: justify;\">Associated forms with the Rulebook on registration and entry in the Unified Register of Indirect Taxpayers (&#8220;Official Gazette of BiH&#8221;, No. 51\/12):<\/p>\n<p>[\/et_pb_text][et_pb_accordion _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_accordion_item title=&#8221;Forms&#8221; open=&#8221;on&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-Pravilnik-o-registraciji-i-upisu-u-Jedinstveni-registar-obveznika-indirektnih-poreza-Sluzbeni-glasnik-BiH-broj-5112b.pdf\" rel=\"attachment wp-att-17170\">\u2022 Rulebook on Registration and Entry in the Unified Register of Indirect Taxpayers (&#8220;Official Gazette of BiH&#8221;, No. 51\/12)<\/a>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-1-Zahtjev-za-registraciju-i-upis-u-Jedinstveni-registar-obveznika-indirektnih-poreza-b.doc\" rel=\"attachment wp-att-17177\">Request for registration and entry in the Unified Register of Indirect Taxpayers (Form ZR 1)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-3-Zahtjev-za-registraciju-i-upis-u-Jedinstveni-registar-obveznika-indirektnih-poreza-b.pdf\" rel=\"attachment wp-att-17175\">Example of filling in mandatory fields in the ZR1 form for persons who voluntarily register with the JR on the basis of VAT in accordance with Article 44, paragraph 6 of the ZPDV (15.09.2016.)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-2-P-pop-obaveznih-polja-u-obrascu-ZR1-za-lica-koja-se-dobro-prijavljuju-u-JR-po-osnovu-PDV-u-skladu-sa-clanom-44.-stav-6.-ZPDV.docx\" rel=\"attachment wp-att-17176\">Request for registration and entry in the Unified Register of Indirect Taxpayers (Form ZR 1)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-4-Uputstvo-za-popunjavanje-zahtjeva-za-registraciju-i-upis-u-Jedinistveni-registar-obveznika-indirektnih-poreza-b.pdf\" rel=\"attachment wp-att-17174\">Instructions for filling in the application for registration and entry in the Unified Register of Indirect Taxpayers<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-5-Izgled-Uvjerenja-o-registracijiupisu-u-Jedinstveni-registar-obveznika-indirektnih-poreza-b.pdf\" rel=\"attachment wp-att-17173\">Appearance of the Certificate of Registration entry in the Unified Register of Indirect Taxpayers<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-6-Opcine-koje-pripadaju-odredenom-regionalnom-centru-UIO-mjesna-nadleznost-b.pdf\" rel=\"attachment wp-att-17172\">Municipalities belonging to a specific ITA regional center (territorial jurisdiction)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-7-Pravilnik-o-izmj-i-dop-Pravil-o-reg-i-upis-u-jedinst-reg-poresk-obveznik-B-68-16.pdf\" rel=\"attachment wp-att-17171\">Rulebook on Amendments to the Rulebook on Registration and Entry in the Unified Register of Indirect Taxpayers (&#8220;Official Gazette of BiH, No. 68\/16) (September 19, 2016)<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/5_Uputstva\/B\/B-7-Uputstvo-o-preduzimanju-garancije-za-reg-obveznika-25-15-B.pdf\" rel=\"attachment wp-att-17387\">Instructions on undertaking security measures in the procedure of registration and entry in the single register of indirect taxpayers (&#8220;Official Gazette of BiH&#8221;, No. 25\/15)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/2-OBLASTI\/1-PDV\/2-Registracija-obveznika\/Dodatna-dokumentacija-za-registraciju-13-09-21.pdf\" rel=\"attachment wp-att-20274\">Additional documentation for registration (13.09.2021)<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p style=\"text-align: justify;\">Registration of taxpayers of indirect taxes is performed by the Tax Department of the Indirect Taxation Authority.<br \/>The application for registration and entry in the Unified Register of Indirect Taxpayers is submitted to the competent regional center &#8211; Tax Department <strong>&#8211; Support Group.<\/strong><br \/>The following documentation must be submitted with the application for registration:<\/p>\n<p>[\/et_pb_text][et_pb_accordion _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][et_pb_accordion_item title=&#8221;DOCUMENTS TO BE SUBMITTED FOR VAT REGISTRATION&#8221; open=&#8221;on&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-2-P-pop-obaveznih-polja-u-obrascu-ZR1-za-lica-koja-se-dobro-prijavljuju-u-JR-po-osnovu-PDV-u-skladu-sa-clanom-44.-stav-6.-ZPDV.docx\" rel=\"attachment wp-att-17176\">Zahtjev za registraciju i upis u Jedinstveni registar obveznika indirektnih poreza (obrazac ZR 1)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-4-Uputstvo-za-popunjavanje-zahtjeva-za-registraciju-i-upis-u-Jedinistveni-registar-obveznika-indirektnih-poreza-b.pdf\" rel=\"attachment wp-att-17174\">Uputstvo za popunjavanje zahtjeva za registraciju i upis u Jedinistveni registar obveznika indirektnih poreza<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A person liable to VAT shall submit the following documents attached to the application (as photocopies accompanied with the original or as certified photocopies):<br \/><strong><em><u>*** NOTE:<\/u><\/em><\/strong> <em>If registration and entry in the Single Register of Indirect Taxpayers is required on multiple grounds, any joint documents shall be submitted in only one copy.<\/em><\/p>\n<p style=\"text-align: justify;\">(1) A person liable to VAT registration pursuant to Article 57 of the Law on VAT, and a person submitting an application for voluntary registration pursuant to Article 44 and Article 61 of the Law on VAT, shall, in addition to the application, submit the following documents as photocopies accompanied with their originals or as certified photocopies:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>a) legal person:<\/strong>\n<ul>\n<li>1) a decision on entry in the court register for all VAT registrations;<\/li>\n<li>2) a registration certificate issued by the competent tax administration of the entities or the Br\u010dko District of BiH, if the thirteen-digit TIN number\u00a0\u00a0 assigned by the competent tax administrations of the entities or Br\u010dko District of BiH is not indicated in the decision on entry in the court register;<\/li>\n<li>3) ID card of the owner and responsible persons of the legal person, the applicant;<\/li>\n<li>4) a document of the competent authority in compliance with the regulations regulating the field of work and residence of foreigners in BiH, for the foreign citizen responsible person;<\/li>\n<li>5) power of attorney authorising a BiH citizen to represent a taxpayer in proceedings with the ITA, in case of absence of the responsible person-foreign citizen;<\/li>\n<li>6) a passport or another identification document for the owner and the responsible person-foreign citizen and<\/li>\n<li>7) specimen signature card certified by the commercial bank at which the transaction account was opened (for all open transaction accounts) and a notification regarding the main account designated with an authorised payment organisation, pursuant to the entities&#8217; regulations on internal payment system.<\/li>\n<\/ul>\n<\/li>\n<li><strong>b) natural person \u2013 entrepreneur and a natural person citizen:<\/strong>\n<ul>\n<li>1) decision\/approval by the competent administrative authority for the performance of an activity, except for a natural person \u2013 citizen being registered for VAT within the meaning of the provisions of Article 44, paragraph 6), Article 61 and Article 57, paragraph (1) and paragraph (12) of the Law on VAT;<\/li>\n<li>2) applicant&#8217;s ID card;<\/li>\n<li>3) a registration certificate issued by the competent tax administration of the entities or the Br\u010dko District of BiH, (except for a natural person \u2013 citizen being registered for VAT within the meaning of the provisions of Article 44, paragraph (6), Article 61 and Article 57, paragraph (1) and paragraph (12) of the Law on VAT);<\/li>\n<li>4) specimen signature card certified by the commercial bank at which the transaction account was opened (for all open transaction accounts) or other proof of an open transaction account for a natural person \u2013 citizen performing a taxable activity and a notification regarding the main account, designated with an authorised payment organisation, pursuant to the entities&#8217; regulations on the internal payment system;<\/li>\n<li>5) a document of the competent authority in compliance with the regulations regulating the field of work and residence of foreigners in BiH and a passport or other identification document for a natural person-entrepreneur, a foreign citizen and<\/li>\n<li>6) power of attorney authorising a BiH citizen to represent a taxpayer in proceedings with the ITA, in case of absence of the natural person-entrepreneur<\/li>\n<\/ul>\n<\/li>\n<li><strong>c) depending on the type of registration, the person shall submit, along with an application for registration:<\/strong>\n<ul>\n<li>1) proof of having obtained the right to dispose of goods, for the cases of registration of persons (Article 57. paragraph (12) of the Law on VAT);<\/li>\n<li>2) the final income statement of associated persons or consolidated income statement for the cases of joint registration of persons (Article 59 of the Law on VAT);<\/li>\n<li>3) a lease agreement, for registration of persons who rent premises (except for living) pursuant to Article 57, paragraph (1) and Article 61, paragraphs (1), (2), (3) and (6) of the Law on VAT;<\/li>\n<li>4) a land registry document for estates issued by the competent authority of the entities or the Br\u010dko District of BiH, for the registration of persons performing land farming activities, pursuant to Article 57, paragraph (1) and Article 61, paragraph (1) of the Law on VAT, and for registration of persons pursuant to Article 61, paragraph (4) of the Law on VAT;<\/li>\n<li>5) a certificate of the competent authority that the applicant is involved in land farming activities, for registration of persons pursuant to Article 57, paragraph (1) and Article 61, paragraph (1) of the Law on VAT;<\/li>\n<li>6) a written consent of the tenant, for voluntary VAT registration on already established tenancies, for registration of persons pursuant to Article 61, paragraph (3) of the Law on VAT;<\/li>\n<li>7) a facility purchase contract, \u00a0for registration of persons pursuant to Article 61, paragraph (4) and 6) of the Law on VAT;<\/li>\n<li>8) a facility construction contract, for registration of persons pursuant to Article 61, paragraph (4) and (6) of the Law on VAT;<\/li>\n<li>9) a facility purchase contract and a facility construction contract for a person tranferring the right to dispose of newly built facilities or economically divisible units, pursuant to Article 4, paragraph (3) point (4) of the Law on VAT, and for the registration pursuant to Article 57, paragraph (1) and Article 44, paragraph (6) of the Law on VAT.<\/li>\n<\/ul>\n<\/li>\n<li><strong>d) For registration pursuant to Article 60 of the Law on VAT :<\/strong>\n<ul>\n<li>1) an agency agreement with a tax attorney and a power of attorney containing the information about the name, ID number and place of residence, or place of the activity of the tax attorney who is permanently established in BiH;<\/li>\n<li>2) a contract or another document as proof of carrying out a taxable activity in the territory of BiH;<\/li>\n<li>3) a document on the entry in the register of the domicile competent authority, with an official translation into one of the official languages of BiH;<\/li>\n<li>4) a passport or another identification document of the owner and of the responsible person of the applicant\u00a0 &#8211; foreign citizens and<\/li>\n<li>5) a specimen signature card certified by the comercial bank at which a special transaction account was opened for a tax attorney who does not hold residence in BiH, and through which BiH business market transactions will be conducted (for all open transaction accounts) and a notification regarding the main account designated with an authorised payment organisation, pursuant to the entities&#8217; regulations on the internal payment system.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>a) An original payment slip as proof of having paid the administrative fee in: b) An original payment slip as proof of having paid the administrative fee in c) An original payment slip as proof of having paid the administrative fee in:\n<ul>\n<li><strong><u>The amount of: 10.00 BAM<\/u><\/strong><\/li>\n<li><strong>Purpose of money transfer:<\/strong> fee for an application for registration and entry in the Single Register of Indirect Taxpayers<\/li>\n<li><strong>Recipient:<\/strong> TREASURY OF BiH TSA<\/li>\n<li><strong>Recipient&#8217;s bank account number:<\/strong> one of the specified accounts\n<ul>\n<li>3380002210018390 (Unicredit bank d.d. Mostar)<\/li>\n<li>5556000031201417 (Nova Banka a.d. Banja Luka)<\/li>\n<li>5517902220404858 (Unicredit bank a.d. Banja Luka)<\/li>\n<li>5620128137723339 (NLB Banka a.d. Banja Luka)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Type of payment:<\/strong> 0<\/li>\n<li><strong>Type of revenue:<\/strong> 722801<\/li>\n<li><strong>Municipality:<\/strong> code of the payer&#8217;s municipality (code for the payment of the entities&#8217; public revenues)<\/li>\n<li><strong>Budget organisation:<\/strong>\n<ul>\n<li>2403002 &#8211; Banja Luka regional centre;<\/li>\n<li>2403003 \u2013 Mostar regional centre;<\/li>\n<li>2403004 \u2013 Sarajevo regional centre;<\/li>\n<li>2403005 \u2013 Tuzla regional centre.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Reference number:<\/strong> 0<\/li>\n<li><strong><u>The amount of: 10.00 BAM<\/u><\/strong><\/li>\n<li><strong>Purpose of money transfer:<\/strong> issuance fee for a Decision on registration and entry in the Single Register of Indirect Taxpayers<\/li>\n<li><strong>Recipient:<\/strong> TREASURY OF BiH TSA<\/li>\n<li><strong>Recipient&#8217;s bank account number:<\/strong> one of the specified accounts\n<ul>\n<li>3380002210018390 (Unicredit banka d.d. Mostar)<\/li>\n<li>5556000031201417 (Nova Banka a.d. Banja Luka)<\/li>\n<li>5517902220404858 (Unicredit banka a.d. Banja Luka)<\/li>\n<li>5620128137723339 (NLB Banka a.d. Banja Luka)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Type of payment:<\/strong> 0<\/li>\n<li><strong>Type of revenue:<\/strong> 722802<\/li>\n<li><strong>Municipality:<\/strong> code of the payer&#8217;s municipality (code for the payment of the entities&#8217; public revenues)<\/li>\n<li><strong>Budget organisation:<\/strong>\n<ul>\n<li>2403002 &#8211; Banja Luka regional centre;<\/li>\n<li>2403003 \u2013 Mostar regional centre;<\/li>\n<li>2403004 \u2013 Sarajevo regional centre;<\/li>\n<li>2403005 \u2013 Tuzla regional centre.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Reference number:<\/strong> 0<\/li>\n<li><strong><u>The amount of: 20.00 BAM<\/u><\/strong><\/li>\n<li><strong>Purpose of money transfer:<\/strong> issuance fee for a certificate of registration\/entry in the Single Register of Indirect Taxpayers<\/li>\n<li><strong>Recipient:<\/strong> TREASURY OF BiH TSA<\/li>\n<li><strong>Recipient&#8217;s bank account number:<\/strong> one of the specified accounts\n<ul>\n<li>3380002210018390 (Unicredit banka d.d. Mostar)<\/li>\n<li>5556000031201417 (Nova Banka a.d. Banja Luka)<\/li>\n<li>5517902220404858 (Unicredit banka a.d. Banja Luka)<\/li>\n<li>5620128137723339 (NLB Banka a.d. Banja Luka)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Reference number:<\/strong> 0<\/li>\n<li><strong>Type of revenue:<\/strong> 722814<\/li>\n<li><strong>Municipality:<\/strong> code of the payer&#8217;s municipality (code for the payment of the entities&#8217; public revenues)<\/li>\n<li><strong>Budget organisation:<\/strong>\n<ul>\n<li>2403002 &#8211; Banja Luka regional centre;<\/li>\n<li>2403003 \u2013 Mostar regional centre;<\/li>\n<li>2403004 \u2013 Sarajevo regional centre;<\/li>\n<li>2403005 \u2013 Tuzla regional centre.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Reference number:<\/strong> 0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">An application for registration and entry in the Single Register of Indirect Taxpayers shall be submitted at the competent regional centre \u2013 Tax Division \u2013 <strong>Taxpayer services group<\/strong>.<br \/>A decision and certificate on the registration and entry in the Single Register shall be issued by the <strong>Taxpayer Services Division<\/strong> of the Tax Sector at the Headquarters.<br \/>All additional information may be obtained on our contact phone number at the regional centres and the Headquarters by employees who are directly responsible for this portion of the services provided by the Indirect Taxation Authority:<\/p>\n<ul>\n<li><strong>RC Banja Luka <\/strong>\u2013 contact phone number: 051\/222-626; 051\/222-627;<\/li>\n<li><strong>RC Mostar <\/strong>\u2013 contact phone number: 036\/356-797;<\/li>\n<li><strong>RC Sarajevo <\/strong>\u2013 contact phone number: 033\/246-149; 033\/246-040;<\/li>\n<li><strong>RC Tuzla <\/strong>\u2013 contact phone number: 035\/368-087; 035\/368-084;<\/li>\n<li><strong>Headquarters <\/strong>\u2013 contact phone number: 051\/335-345; 051\/335-255.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;DOCUMENTS TO BE SUBMITTED FOR INTERNATIONAL FREIGHT FORWARDING  REGISTRATION&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-2-P-pop-obaveznih-polja-u-obrascu-ZR1-za-lica-koja-se-dobro-prijavljuju-u-JR-po-osnovu-PDV-u-skladu-sa-clanom-44.-stav-6.-ZPDV.docx\" rel=\"attachment wp-att-17176\">Zahtjev za registraciju i upis u Jedinstveni registar obveznika indirektnih poreza (obrazac ZR 1)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-4-Uputstvo-za-popunjavanje-zahtjeva-za-registraciju-i-upis-u-Jedinistveni-registar-obveznika-indirektnih-poreza-b.pdf\" rel=\"attachment wp-att-17174\">Uputstvo za popunjavanje zahtjeva za registraciju i upis u Jedinistveni registar obveznika indirektnih poreza<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">In order to pursue representation duties before customs authorities for carrying out activities and proceedings provided for by customs regulations, a person registered in BiH who is carrying out foreign trade business activities and international freight forwarding shall submit the following documents attached to the application (as photocopies accompanied with the original or as certified photocopies):<\/p>\n<ul style=\"text-align: justify;\">\n<li>a) A certificate\/licence of fulfillment of the requirements for carrying out international freight forwarding issued by a competent authority, in accordance with the regulations regulating that field;<\/li>\n<li>b) A certificate or another relevant proof of fulfillment of the requirements for carrying out freight forwarding for persons employed at the applicant to perform such activities.<\/li>\n<li>(2) If registration and entry in the register is requested for a business unit, a certificate\/licence of fulfillment of the requirements for carrying out international freight forwarding for that business unit and a certificate or a relevant proof of fulfillment of the requirements for carrying out freight forwarding for persons employed at the business unit to perform such activities shall be submitted.<\/li>\n<li>(3) Notwithstanding paragraph (2) of this Article, other proofs shall be taken into account in the registration procedure on the basis of carrying out international freight forwarding of persons who carry out the aforementioned activities in their own name and for their own account (decision of the competent court on carrying out international freight forwarding, a certificate or another relevant proof of fulfillment of the requirements for carrying out international freight forwarding for persons employed at the applicant to perform such activities) in accordance with the regulations of the competent authorities of the entities and the Br\u010dko District of BiH.<\/li>\n<li>(4) The person referred to in this Article shall also fulfill the requirements for registration on the basis of carrying out foreign trade operations in order to be registered for carrying out international freight forwarding.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>a) An original payment slip as proof of having paid the administrative fee in:\n<ul>\n<li><strong><u>The amount of: 10.00 BAM<\/u><\/strong><\/li>\n<li><strong>Purpose of money transfer:<\/strong> fee for an application for registration and entry in the Single Register of Indirect Taxpayers<\/li>\n<li><strong>Recipient:<\/strong> TREASURY OF BiH TSA<\/li>\n<li><strong>Recipient&#8217;s bank account number:<\/strong> one of the specified accounts\n<ul>\n<li>3380002210018390 (Unicredit banka d.d. Mostar)<\/li>\n<li>5556000031201417 (Nova Banka a.d. Banja Luka)<\/li>\n<li>5517902220404858 (Unicredit bank a.d. Banja Luka)<\/li>\n<li>5620128137723339 (NLB Banka a.d. Banja Luka)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Type of payment:<\/strong> 0<\/li>\n<li><strong>Type of revenue:<\/strong> 722801<\/li>\n<li><strong>Municipality:<\/strong> code of the payer&#8217;s municipality (code for the payment of the entities&#8217; public revenues)<\/li>\n<li><strong>Budget organisation:<\/strong>\n<ul>\n<li>2403002 &#8211; Banja Luka regional centre;<\/li>\n<li>2403003 \u2013 Mostar regional centre;<\/li>\n<li>2403004 \u2013 Sarajevo regional centre;<\/li>\n<li>2403005 \u2013 Tuzla regional centre.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Reference number:<\/strong> 0<\/li>\n<\/ul>\n<\/li>\n<li>b) An original payment slip as proof of having paid the administrative fee in:\n<ul>\n<li><strong><u>The amount of: 10.00 KM<\/u><\/strong><\/li>\n<li><strong>Purpose of money transfer:<\/strong> issuance fee for a Decision on registration and entry in the Single Register of Indirect Taxpayers<\/li>\n<li><strong>Recipient:<\/strong> TREASURY OF BiH TSA<\/li>\n<li><strong>Recipient&#8217;s bank account number:<\/strong> one of the specified accounts\n<ul>\n<li>3380002210018390 (Unicredit banka d.d. Mostar)<\/li>\n<li>5556000031201417 (Nova Banka a.d. Banja Luka)<\/li>\n<li>5517902220404858 (Unicredit bank a.d. Banja Luka)<\/li>\n<li>5620128137723339 (NLB Banka a.d. Banja Luka)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Type of payment:<\/strong> 0<\/li>\n<li><strong>Type of revenue:<\/strong> 722801<\/li>\n<li><strong>Municipality:<\/strong> code of the payer&#8217;s municipality (code for the payment of the entities&#8217; public revenues)<\/li>\n<li><strong>Budget organisation:<\/strong>\n<ul>\n<li>2403002 &#8211; Banja Luka regional centre;<\/li>\n<li>2403003 \u2013 Mostar regional centre;<\/li>\n<li>2403004 \u2013 Sarajevo regional centre;<\/li>\n<li>2403005 \u2013 Tuzla regional centre.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Reference number:<\/strong> 0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>c) An original payment slip as proof of having paid the administrative fee in:\n<ul>\n<li><strong><u>The amount of: 20.00 BAM<\/u><\/strong><\/li>\n<li><strong>Purpose of money transfer:<\/strong> issuance fee for a certificate of registration\/entry in the Single Register of Indirect Taxpayers<\/li>\n<li><strong>Recipient:<\/strong> TREASURY OF BiH TSA<\/li>\n<li><strong>Recipient&#8217;s bank account number:<\/strong> one of the specified accounts\n<ul>\n<li>3380002210018390 (Unicredit banka d.d. Mostar)<\/li>\n<li>5556000031201417 (Nova Banka a.d. Banja Luka)<\/li>\n<li>5517902220404858 (Unicredit banka a.d. Banja Luka)<\/li>\n<li>5620128137723339 (NLB Banka a.d. Banja Luka)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Reference number:<\/strong> 0<\/li>\n<li><strong>Type of revenue:<\/strong> 722814<\/li>\n<li><strong>Municipality:<\/strong> code of the payer&#8217;s municipality (code for the payment of the entities&#8217; public revenues)<\/li>\n<li><strong>Budget organisation:<\/strong>\n<ul>\n<li>2403002 &#8211; Banja Luka regional centre;<\/li>\n<li>2403003 \u2013 Mostar regional centre;<\/li>\n<li>2403004 \u2013 Sarajevo regional centre;<\/li>\n<li>2403005 \u2013 Tuzla regional centre.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Reference number:<\/strong> 0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">An application for registration and entry in the Single Register of Indirect Taxpayers shall be submitted at the competent regional centre \u2013 Tax Division \u2013 Taxpayer services group.<br \/>A decision and certificate on the registration and entry in the Single Register shall be issued by the <strong>Taxpayer Services Division<\/strong> of the Tax Sector at the Headquarters.<br \/>All additional information may be obtained on our contact phone number at the regional centres and the Headquarters by employees who are directly responsible for this portion of the services provided by the Indirect Taxation Authority:<\/p>\n<ul>\n<li><strong>RC Banja Luka <\/strong>\u2013 contact phone number: 051\/222-626; 051\/222-627;<\/li>\n<li><strong>RC Mostar <\/strong>\u2013 contact phone number: 036\/356-797;<\/li>\n<li><strong>RC Sarajevo <\/strong>\u2013 contact phone number: 033\/246-149; 033\/246-040;<\/li>\n<li><strong>RC Tuzla <\/strong>\u2013 contact phone number: 035\/368-087; 035\/368-084;<\/li>\n<li><strong>Headquarters <\/strong>\u2013 contact phone number: 051\/335-345; 051\/335-255.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Documents to be submitted for the registration of foreign trade activities&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-2-P-pop-obaveznih-polja-u-obrascu-ZR1-za-lica-koja-se-dobro-prijavljuju-u-JR-po-osnovu-PDV-u-skladu-sa-clanom-44.-stav-6.-ZPDV.docx\" rel=\"attachment wp-att-17176\">Zahtjev za registraciju i upis u Jedinstveni registar obveznika indirektnih poreza (obrazac ZR 1)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-4-Uputstvo-za-popunjavanje-zahtjeva-za-registraciju-i-upis-u-Jedinistveni-registar-obveznika-indirektnih-poreza-b.pdf\" rel=\"attachment wp-att-17174\">Uputstvo za popunjavanje zahtjeva za registraciju i upis u Jedinistveni registar obveznika indirektnih poreza<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">In order to pursue representation duties before customs authorities for carrying out activities and proceedings provided for by customs regulations, a person registered in BiH who is carrying out foreign trade business activities and international freight forwarding shall submit the following documents attached to the application (as photocopies accompanied with the original or as certified photocopies):<\/p>\n<ul style=\"text-align: justify;\">\n<li>a) A certificate\/licence of fulfillment of the requirements for carrying out international freight forwarding issued by a competent authority, in accordance with the regulations regulating that field;<\/li>\n<li>b) A certificate or another relevant proof of fulfillment of the requirements for carrying out freight forwarding for persons employed at the applicant to perform such activities.<\/li>\n<li>(2) If registration and entry in the register is requested for a business unit, a certificate\/licence of fulfillment of the requirements for carrying out international freight forwarding for that business unit and a certificate or a relevant proof of fulfillment of the requirements for carrying out freight forwarding for persons employed at the business unit to perform such activities shall be submitted.<\/li>\n<li>(3) Notwithstanding paragraph (2) of this Article, other proofs shall be taken into account in the registration procedure on the basis of carrying out international freight forwarding of persons who carry out the aforementioned activities in their own name and for their own account (decision of the competent court on carrying out international freight forwarding, a certificate or another relevant proof of fulfillment of the requirements for carrying out international freight forwarding for persons employed at the applicant to perform such activities) in accordance with the regulations of the competent authorities of the entities and the Br\u010dko District of BiH.<\/li>\n<li>(4) The person referred to in this Article shall also fulfill the requirements for registration on the basis of carrying out foreign trade operations in order to be registered for carrying out international freight forwarding.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>a) An original payment slip as proof of having paid the administrative fee in:\n<ul>\n<li><strong><u>The amount of: 10.00 BAM<\/u><\/strong><\/li>\n<li><strong>Purpose of money transfer:<\/strong> fee for an application for registration and entry in the Single Register of Indirect Taxpayers<\/li>\n<li><strong>Recipient:<\/strong> TREASURY OF BiH TSA<\/li>\n<li><strong>Recipient&#8217;s bank account number:<\/strong> one of the specified accounts\n<ul>\n<li>3380002210018390 (Unicredit banka d.d. Mostar)<\/li>\n<li>5556000031201417 (Nova Banka a.d. Banja Luka)<\/li>\n<li>5517902220404858 (Unicredit bank a.d. Banja Luka)<\/li>\n<li>5620128137723339 (NLB Banka a.d. Banja Luka)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Type of payment:<\/strong> 0<\/li>\n<li><strong>Type of revenue:<\/strong> 722801<\/li>\n<li><strong>Municipality:<\/strong> code of the payer&#8217;s municipality (code for the payment of the entities&#8217; public revenues)<\/li>\n<li><strong>Budget organisation:<\/strong>\n<ul>\n<li>2403002 &#8211; Banja Luka regional centre;<\/li>\n<li>2403003 \u2013 Mostar regional centre;<\/li>\n<li>2403004 \u2013 Sarajevo regional centre;<\/li>\n<li>2403005 \u2013 Tuzla regional centre.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Reference number:<\/strong> 0<\/li>\n<\/ul>\n<\/li>\n<li>b) An original payment slip as proof of having paid the administrative fee in:\n<ul>\n<li><strong><u>The amount of: 10.00 KM<\/u><\/strong><\/li>\n<li><strong>Purpose of money transfer:<\/strong> issuance fee for a Decision on registration and entry in the Single Register of Indirect Taxpayers<\/li>\n<li><strong>Recipient:<\/strong> TREASURY OF BiH TSA<\/li>\n<li><strong>Recipient&#8217;s bank account number:<\/strong> one of the specified accounts\n<ul>\n<li>3380002210018390 (Unicredit banka d.d. Mostar)<\/li>\n<li>5556000031201417 (Nova Banka a.d. Banja Luka)<\/li>\n<li>5517902220404858 (Unicredit bank a.d. Banja Luka)<\/li>\n<li>5620128137723339 (NLB Banka a.d. Banja Luka)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Type of payment:<\/strong> 0<\/li>\n<li><strong>Type of revenue:<\/strong> 722801<\/li>\n<li><strong>Municipality:<\/strong> code of the payer&#8217;s municipality (code for the payment of the entities&#8217; public revenues)<\/li>\n<li><strong>Budget organisation:<\/strong>\n<ul>\n<li>2403002 &#8211; Banja Luka regional centre;<\/li>\n<li>2403003 \u2013 Mostar regional centre;<\/li>\n<li>2403004 \u2013 Sarajevo regional centre;<\/li>\n<li>2403005 \u2013 Tuzla regional centre.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Reference number:<\/strong> 0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>c) An original payment slip as proof of having paid the administrative fee in:\n<ul>\n<li><strong><u>The amount of: 20.00 BAM<\/u><\/strong><\/li>\n<li><strong>Purpose of money transfer:<\/strong> issuance fee for a certificate of registration\/entry in the Single Register of Indirect Taxpayers<\/li>\n<li><strong>Recipient:<\/strong> TREASURY OF BiH TSA<\/li>\n<li><strong>Recipient&#8217;s bank account number:<\/strong> one of the specified accounts\n<ul>\n<li>3380002210018390 (Unicredit banka d.d. Mostar)<\/li>\n<li>5556000031201417 (Nova Banka a.d. Banja Luka)<\/li>\n<li>5517902220404858 (Unicredit banka a.d. Banja Luka)<\/li>\n<li>5620128137723339 (NLB Banka a.d. Banja Luka)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Reference number:<\/strong> 0<\/li>\n<li><strong>Type of revenue:<\/strong> 722814<\/li>\n<li><strong>Municipality:<\/strong> code of the payer&#8217;s municipality (code for the payment of the entities&#8217; public revenues)<\/li>\n<li><strong>Budget organisation:<\/strong>\n<ul>\n<li>2403002 &#8211; Banja Luka regional centre;<\/li>\n<li>2403003 \u2013 Mostar regional centre;<\/li>\n<li>2403004 \u2013 Sarajevo regional centre;<\/li>\n<li>2403005 \u2013 Tuzla regional centre.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Reference number:<\/strong> 0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">An application for registration and entry in the Single Register of Indirect Taxpayers shall be submitted at the competent regional centre \u2013 Tax Division \u2013 Taxpayer services group.<br \/>A decision and certificate on the registration and entry in the Single Register shall be issued by the <strong>Taxpayer Services Division<\/strong> of the Tax Sector at the Headquarters.<br \/>All additional information may be obtained on our contact phone number at the regional centres and the Headquarters by employees who are directly responsible for this portion of the services provided by the Indirect Taxation Authority:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>RC Banja Luka <\/strong>\u2013 contact phone number: 051\/222-626; 051\/222-627;<\/li>\n<li style=\"text-align: justify;\"><strong>RC Mostar <\/strong>\u2013 contact phone number: 036\/356-797;<\/li>\n<li style=\"text-align: justify;\"><strong>RC Sarajevo <\/strong>\u2013 contact phone number: 033\/246-149; 033\/246-040;<\/li>\n<li style=\"text-align: justify;\"><strong>RC Tuzla <\/strong>\u2013 contact phone number: 035\/368-087; 035\/368-084;<\/li>\n<li style=\"text-align: justify;\"><strong>Headquarters <\/strong>\u2013 contact phone number: 051\/335-345; 051\/335-255.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;DOCUMENTATS TO BE SUBMITTED FOR THE REGISTRATION OF EXCISE TAXPAYERS&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-2-P-pop-obaveznih-polja-u-obrascu-ZR1-za-lica-koja-se-dobro-prijavljuju-u-JR-po-osnovu-PDV-u-skladu-sa-clanom-44.-stav-6.-ZPDV.docx\" rel=\"attachment wp-att-17176\">Zahtjev za registraciju i upis u Jedinstveni registar obveznika indirektnih poreza (obrazac ZR 1)<\/a><\/li>\n<li><a href=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/PROPISI\/2_Porezi\/1_PDV\/2_Pravilnici\/B\/B-2-4-Uputstvo-za-popunjavanje-zahtjeva-za-registraciju-i-upis-u-Jedinistveni-registar-obveznika-indirektnih-poreza-b.pdf\" rel=\"attachment wp-att-17174\">Uputstvo za popunjavanje zahtjeva za registraciju i upis u Jedinistveni registar obveznika indirektnih poreza<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">(1) An excise taxpayer shall submit the following documents, as photocopies accompanied with the original or as certified photocopies, attached to the application:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>a) legal person \u2013 manufacturer and\/or importer:<\/strong>\n<ul>\n<li>1) A decision on entry in the court register;<\/li>\n<li>2) A registration certificate issued by the competent tax administration of the entities or the Br\u010dko District of BiH, if the thirteen-digit TIN number\u00a0 assigned by the competent tax administrations of the entities or Br\u010dko District of BiH is not indicated in the decision on entry in the court register;<\/li>\n<li>3) ID card of the owner and responsible persons;<\/li>\n<li>4) Registration of the warehouse for excise products and\/or raw materials;<\/li>\n<li>5) Registration of the manufacturing facility for the legal person \u2013 excise products manufacturer.<\/li>\n<\/ul>\n<\/li>\n<li><strong>b) natural person &#8211; entrepreneur:<\/strong>\n<ul>\n<li>1) A decision\/approval of the competent administrative authority on allowing the business activities;<\/li>\n<li>2) A registration certificate issued by the competent tax administration of the entities or the Br\u010dko District of BiH;<\/li>\n<li>3) The natural person&#8217;s \u2013 entrepreneur&#8217;s ID card and<\/li>\n<li>4) An application for manufacturing facility and warehouse for excise products and raw materials.<\/li>\n<\/ul>\n<\/li>\n<li><strong>c) A legal person or entrepreneur for which another person manufactures excise products shall submit the following documents attached to the application (as \u00a0photocopies accompanied with the original or as certified photocopies):<\/strong>\n<ul>\n<li>1) A decision on entry in the court register or decision\/approval of the competent administrative authority on allowing the business activity;<\/li>\n<li>2) A registration certificate issued by the competent tax administration of the entities or the Br\u010dko District of BiH, if the thirteen-digit TIN number assigned by the competent tax administrations of the entities or Br\u010dko District of BiH is not indicated in the decision on entry in the court register;<\/li>\n<li>3) A \u00a0contract on the provision of excise products production services;<\/li>\n<li>4) ID card of the owner and responsible persons;<\/li>\n<li>5) Registration of the warehouse for excise products and\/or raw materials;<\/li>\n<li>6) Registration of the manufacturing facility for excise products manufacturer carrying out the production services.<\/li>\n<\/ul>\n<\/li>\n<li><strong>d) A legal person or entrepreneur who purchases alcoholic beverages, natural fruit brandies and wines directly from a citizen-manufacturer who is not an excise taxpayer, shall submit the following documents attached to the application, as photocopies accompanied with the original or as certified copies: <\/strong>\n<ul>\n<li>1) A decision of the competent authority of the entities or the Br\u010dko District of BiH on allowing the business activity;<\/li>\n<li>2) A registration certificate issued by the competent tax administration of the entities or the Br\u010dko District of BiH, if the thirteen-digit TIN number assigned by the competent tax administrations of the entities or the Br\u010dko District of BiH is not indicated in the decision on entry in the court register;<\/li>\n<li>3) A declaration of intent to purchase excise products from a citizen-manufacturer who is not an excise taxpayer;<\/li>\n<li>4) ID cards of the owner and responsible persons of the legal persons, or the ID card of a natural person-entrepreneur and<\/li>\n<li>5) Registration of the warehouse for excise products<\/li>\n<\/ul>\n<\/li>\n<li><strong>e) in addition to the above-mentioned documents, the person referred to in Points a) to d) shall submit the following documents attached to the application, as photocopies accompanied with the original or as certified photocopies:\u00a0\u00a0 <\/strong>\n<ul>\n<li>1) A specimen signature card certified by the commercial bank at which the transaction account was opened (for all open transaction accounts) and a notification regarding the main account, designated with an authorised payment organisation, pursuant to the entities&#8217; regulations on the internal payment system;<\/li>\n<li>2) A document of the competent authority in compliance with the regulations regulating the field of work and residence of foreigners in BiH for a responsible person of the foreign citizen and a passport or other identification document for the owner and responsible person-foreign citizens;<\/li>\n<li>3) Power of attorney authorising a BiH citizen to represent a taxpayer in proceedings with the ITA, in case of absence of the responsible person-foreign citizen.<\/li>\n<\/ul>\n<\/li>\n<li><strong>f) acquired companies<\/strong>\n<ul>\n<li>1) if a company was acquired from a natural person, it is necessary to submit a photocopy of the previous owner&#8217;s ID card;<\/li>\n<li>2) if a company was acquired from a legal person, it is necessary to submit the decision on entry in the court register for the previous owner and the registration certificate issued by the competent tax administration of the entities or the Br\u010dko District of BiH, if the thirteen digit TIN number assigned by the competent tax administrations of the entities or the Br\u010dko District of BiH is not indicated in the decision on entry in the court register;<\/li>\n<li>It is necessary to submit the decision on entry in the court register for the previous owner and the registration certificate issued by the competent tax administration of the entities or the Br\u010dko District for the previous owner attached to the application, if the thirteen-digit TIN number assigned by the competent tax administration or the Br\u010dko District is not indicated in the decision on entry in the court register.<\/li>\n<\/ul>\n<\/li>\n<li>(2) Notwithstanding the provisions of paragraph (1) point a) indent 4) of this Article,\u00a0 a legal person trading in excise products for a known buyer without previous warehousing, shall submit a proof of performing the aforementioned trading, or a proof of contracted work.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">(2) Exceptionally, a legal person who trades in excise products for a known buyer without previous warehousing shall submit a proof of having performed the aforementioned type of traffic, or a proof of contracted work.<\/p>\n<ul style=\"text-align: justify;\">\n<li>a) An original payment slip as proof of having paid the administrative fee in the amount of:\n<ul>\n<li><strong><u>The amount of: 10.00 BAM<\/u><\/strong><\/li>\n<li><strong>Purpose of money transfer:<\/strong> fee for an application for registration and entry in the Single Register of Indirect Taxpayers<\/li>\n<li><strong>Recipient:<\/strong> TREASURY OF BiH TSA<\/li>\n<li><strong>Recipient&#8217;s bank account number:<\/strong> one of the specified accounts\n<ul>\n<li>3380002210018390 (Unicredit bank d.d. Mostar)<\/li>\n<li>5556000031201417 (Nova Banka a.d. Banja Luka)<\/li>\n<li>5517902220404858 (Unicredit bank a.d. Banja Luka)<\/li>\n<li>5620128137723339 (NLB Banka a.d. Banja Luka)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Type of payment:<\/strong> 0<\/li>\n<li><strong>Type of revenue:<\/strong> 722801<\/li>\n<li><strong>Municipality:<\/strong> code of the payer&#8217;s municipality (code for the payment of the entities&#8217; public revenues)<\/li>\n<li><strong>Budget organisation:<\/strong>\n<ul>\n<li>2403002 &#8211; Banja Luka regional centre;<\/li>\n<li>2403003 \u2013 Mostar regional centre;<\/li>\n<li>2403004 \u2013 Sarajevo regional centre;<\/li>\n<li>2403005 \u2013 Tuzla regional centre.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Reference number:<\/strong> 0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">b) An original payment slip as proof of having paid the administrative fee in:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong><u>The amount of: 10.00 BAM<\/u><\/strong><\/li>\n<li><strong>Purpose of money transfer:<\/strong> issuance fee for a Decision on registration and entry in the Single Register of Indirect Taxpayers<\/li>\n<li><strong>Recipient:<\/strong> TREASURY OF BiH TSA<\/li>\n<li><strong>Recipient&#8217;s bank account number:<\/strong> one of the specified accounts\n<ul>\n<li>3380002210018390 (Unicredit banka d.d. Mostar)<\/li>\n<li>5556000031201417 (Nova Banka a.d. Banja Luka)<\/li>\n<li>5517902220404858 (Unicredit banka a.d. Banja Luka)<\/li>\n<li>5620128137723339 (NLB Banka a.d. Banja Luka)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Type of payment:<\/strong> 0<\/li>\n<li><strong>Type of revenue:<\/strong> 722802<\/li>\n<li><strong>Municipality:<\/strong> code of the payer&#8217;s municipality (code for the payment of the entities&#8217; public revenues)<\/li>\n<li><strong>Budget organisation:<\/strong>\n<ul>\n<li>2403002 &#8211; Banja Luka regional centre;<\/li>\n<li>2403003 \u2013 Mostar regional centre;<\/li>\n<li>2403004 \u2013 Sarajevo regional centre;<\/li>\n<li>2403005 \u2013 Tuzla regional centre.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Reference number:<\/strong> 0<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">c) An original payment slip as proof of having paid the administrative fee in:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong><u>The amount of: 20.00 BAM<\/u><\/strong><\/li>\n<li><strong>Purpose of money transfer:<\/strong> issuance fee for a certificate of registration\/entry in the Single Register of Indirect Taxpayers<\/li>\n<li><strong>Recipient:<\/strong> TREASURY OF BiH TSA<\/li>\n<li><strong>Recipient&#8217;s bank account number:<\/strong> one of the specified accounts\n<ul>\n<li>3380002210018390 (Unicredit banka d.d. Mostar)<\/li>\n<li>5556000031201417 (Nova Banka a.d. Banja Luka)<\/li>\n<li>5517902220404858 (Unicredit banka a.d. Banja Luka)<\/li>\n<li>5620128137723339 (NLB Banka a.d. Banja Luka)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Reference number:<\/strong> 0<\/li>\n<li><strong>Type of revenue:<\/strong> 722814<\/li>\n<li><strong>Municipality:<\/strong> code of the payer&#8217;s municipality (code for the payment of the entities&#8217; public revenues)<\/li>\n<li><strong>Budget organisation:<\/strong>\n<ul>\n<li>2403002 &#8211; Banja Luka regional centre;<\/li>\n<li>2403003 \u2013 Mostar regional centre;<\/li>\n<li>2403004 \u2013 Sarajevo regional centre;<\/li>\n<li>2403005 \u2013 Tuzla regional centre.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Reference number:<\/strong> 0<\/p>\n<p style=\"text-align: justify;\"><strong><em><u>*** NOTE<\/u><\/em><\/strong> :<\/p>\n<p style=\"text-align: justify;\"><strong><em>&#8211;\u00a0acquired companies<\/em><\/strong>:<\/p>\n<ul style=\"text-align: justify;\">\n<li>if a company has been acquired from a natural person, it is necessary to submit a photocopy of the previous owner&#8217;s ID card,<\/li>\n<li>if a company was acquired from a legal person, it is necessary to submit the decision on entry in the court register for the previous owner and the registration certificate issued by the competent tax administration of the entities or the Br\u010dko District of BiH for the previous owner.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><em>&#8211;\u00a0legal person, trading in for a known buyer<\/em><\/strong>:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Exceptionally, a legal person trading in excise products for a known buyer without previous warehousing, shall submit a proof of having performed the aforementioned trading, or a proof of contracted work.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">An application for registration and entry in the Single Register of Indirect Taxpayers shall be submitted at the competent regional centre \u2013 Tax Division \u2013 <strong>Taxpayer services group<\/strong>.<br \/>A decision and certificate on the registration and entry in the Single Register shall be issued by the <strong>Taxpayer Services Division<\/strong> of the Tax Sector at the Headquarters.<br \/>All additional information may be obtained on our contact phone number at the regional centres and the Headquarters by employees who are directly responsible for this portion of the services provided by the Indirect Taxation Authority:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>RC Banja Luka <\/strong>\u2013 contact phone number: 051\/222-626; 051\/222-627;<\/li>\n<li style=\"text-align: justify;\"><strong>RC Mostar <\/strong>\u2013 contact phone number: 036\/356-797;<\/li>\n<li style=\"text-align: justify;\"><strong>RC Sarajevo <\/strong>\u2013 contact phone number: 033\/246-149; 033\/246-040;<\/li>\n<li style=\"text-align: justify;\"><strong>RC Tuzla <\/strong>\u2013 contact phone number: 035\/368-087; 035\/368-084;<\/li>\n<li style=\"text-align: justify;\"><strong>Sredi\u0161nji ured <\/strong>\u2013 contact phone number: 051\/335-345; 051\/335-255.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>The decision and certificate on registration and entry in the Unified Register is issued by the <strong>Support Department <\/strong>of the Tax Department in the Central Office.<br \/>Your status and the basis on which you are registered and entered in the Unified Register of Indirect Taxpayers, you can check\u00a0\u00a0 <u>here.<\/u><br \/>All additional informations you can get on our contact numbers in the regional centers and the Central Office from the employees who are directly in charge of this part of the services provided by the Indirect Taxation Authority:<\/p>\n<ul>\n<li><strong>RC Banja Luka<\/strong> &#8211; contact number: 051 \/ 222-626; 051 \/ 222-627;<\/li>\n<li><strong>RC Mostar<\/strong> &#8211; contact number: 036 \/ 356-797;<\/li>\n<li><strong>RC Sarajevo<\/strong> &#8211; contact number: 033 \/ 246-149; 033 \/ 246-040;<\/li>\n<li><strong>RC Tuzla<\/strong> &#8211; contact number: 035 \/ 368-087; 035 \/ 368-084;<\/li>\n<li><strong>Central Office<\/strong> &#8211; contact number: 051 \/ 335-196 in the period from 13-14h every weekday.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Rulebook on Registration and Entry in the Unified Register of Indirect Taxpayers (Official Gazette of BiH, No. 51\/12) entered into force on\u00a0 11.07.2012. Associated forms with the Rulebook on registration and entry in the Unified Register of Indirect Taxpayers (&#8220;Official Gazette of BiH&#8221;, No. 51\/12): \u2022 Rulebook on Registration and Entry in the Unified [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[58],"tags":[],"class_list":["post-24164","post","type-post","status-publish","format-standard","hentry","category-vat"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VAT registration - Uprava za indirektno \/ neizravno oporezivanje BiH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.uino.gov.ba\/portal\/en\/vat\/vat-registration\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT registration - Uprava za indirektno \/ neizravno oporezivanje BiH\" \/>\n<meta property=\"og:description\" content=\"The Rulebook on Registration and Entry in the Unified Register of Indirect Taxpayers (Official Gazette of BiH, No. 51\/12) entered into force on\u00a0 11.07.2012. 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