2023 implementation to align with EU rules on taxation in location of consumption
The Balkan state of Bosnia and Herzegovina (B&H) imposed Value Added Tax on non-resident providers of digital services from 2023. The obliges foreign providers to register, collect and remit 17% VAT to the Indirect Taxation Authority.
Check our global VAT on digital services tracker.
There is a requirement to appoint a fiscal representative. There is a VAT registration threshold of BAM 50,000 per annum, approximately €25,700.
Where the customer is a B&H VAT registered taxpayer, the reverse charge may be used. This means no VAT is charged, and is reported by the customer.
Europe VAT on digital services
|Country (click for details)||Rate||Date||Threshold||Comments|
|EU 27 member states||17% to 27%||Jan 2015||€10k EU residents; Nil for non-EU|
|Bosnia Herzegovina||17%||Jan 2023||BAM 50.000|
|Iceland||24%||Nov 2011||ISK 2 million|
|Norway||25%||Jul 2011||NOK 50,000|
|Russia||16.67%||Jan 2017||Nil||B2C & B2B|
|Switzerland||7.7%||Jan 2010||CHF 100,000 on global income|
|Ukraine||20%||Jan 2022||UAH 1m|