All material subject to strictly enforced copyright laws. © 2022 ITR is part of the Euromoney Institutional Investor PLC group.

Bosnia and Herzegovina: Indirect Taxation Authority of Bosnia and Herzegovina introduces electronic services


On November 16 2017, the governing board of the Indirect Taxation Authority (ITA) issued the Instruction on the Registration of Users of the ITA Electronic Services (the Instruction). The Instruction entered into force on December 9 2017.

All taxpayers are obliged to register for ITA e-services via the ITA official portal by January 1 2019 at the latest. However, large taxpayers that opt for using e-services will be registered automatically by February 1 2018. Large taxpayers are considered banks, insurance companies and all other taxpayers which had a total sum of output and input VAT of BAM 1.6 million ($985,400) or more in the period between August 1 2016 and July 31 2017.

According to the Instruction, the ITA distinguishes between primary and secondary users as regards those who will have access to the e-portal. A primary user is a company's representative registered as an e-portal user. An application for registration of primary users is submitted by the company's representative by filling out the relevant form on the e-portal. A secondary user is a person appointed and authorised by a primary user and each secondary user can have different types of access permission. The Instruction stipulates that one person can be a primary and/or secondary user for one or more taxpayers.

The data from the electronically submitted VAT returns will be considered to be valid, and the amounts reported will form the basis for all subsequent actions of the tax authority (tax audits, VAT refunds, revenue distribution to beneficiaries, and so on).

There is no doubt that electronic communication between the ITA and taxpayers will have substantial advantages for both sides. A particular advantage both for the ITA and the taxpayer is the avoidance of the delivery costs of hard copy VAT forms. The taxpayers will have 24/7 access to their data via the e-portal (VAT returns, payments, liabilities), while the possibility of errors during the ITA's processing of VAT returns will be substantially reduced.


Dajana Topic

Dajana Topic (, Banja Luka/Sarajevo

Eurofast Global

Tel: +387 51 961 610


More from across our site

This week European Commission officials consider legal loopholes to secure minimum corporate taxation, while Cisco and Microsoft shareholders call for tax transparency.
The fast-food company’s tax settlement with French authorities strengthens the need for businesses to review their TP arrangements and documentation.
The full ALP model will be adopted through a new TP regime, which is set to boost the country’s investments and tax certainty.
Tax professionals have called on the UK government to reconsider its online sales tax as it would affect the economy at the worst time.
Tax professionals have called on companies to act urgently to meet e-invoicing compliance targets as the EU plans to ramp up digitisation.
In the wake of India’s ambitious 25-year plan for economic growth, ITR has partnered with leading tax commentators to discuss what the future will look like for India and for the rest of the world.
But experts cast doubt on HMRC's data and believe COVID-19 would have increased the revenue shortfall.
EY’s plan to separate its auditing and consulting businesses might lessen scrutiny from global regulators, but the brand identity could suffer, say sources.
Multinationals are asking world leaders to put a scale on carbon pricing to tackle climate change at the 48th G7 summit in Germany, from June 26 to 28.
The state secretary told the French press that the country continues to oppose pillar two’s global minimum tax rate following an Ecofin meeting last week.
We use cookies to provide a personalized site experience.
By continuing to use & browse the site you agree to our Privacy Policy.
I agree