Digital reporting requirements

B2G, B2B & B2C: N/A

Obligatory

B2G, B2B & B2C: N/A

Authority

Indirect Taxation Authority

Platform

This country does not require the use of a platform.

Format

Electronic submission of invoices (e.g. via email, computer fax) is generally possible, but hard copy is still preferred. The submission of invoices from a standard fax to a standard fax or from a computer fax/fax server to a standard fax is considered a paper-based invoice.

Storage time

3 years

Reporting

This country has no reporting obligations.

Upcoming legislative changes

The House of Peoples of Bosnia and Herzegovina has passed a law raising the threshold for mandatory VAT registration from 50,000 to 100,000 BAM. This law was proposed by the House of Representatives of the Republic of Srpska BiH to reflect inflationary trends and price increases of goods and services. 

The Official Gazette of 24 October 2023 reported that this law would enter into force on the eighth day after its official publication (2 December 2023). 

Likewise, when it comes to the registration of taxpayers, the procedure of registering in the Unified Register of Taxpayers of Indirect Taxes is carried out according to the regulations in force at the time.

Links of Interest

There are no links of interest.

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