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Bosnia & Herzegovina VAT on B2C digital services

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.

Tracking and complying with digital VAT rules in Bosnia, EU or global jurisdictions is time-consuming and full of tax risks. Or leave it to our unique single VAT Calculator and VAT Filer application.

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
Albania 20% Jan 2015 Nil
Andorra 4.5% Jan 2015 Nil
Belarus 20% Jan 2018 Nil
Bosnia Herzegovina 17% Jan 2023 BAM 50.000
Georgia 18% Oct 2021 Nil
Iceland 24% Nov 2011 ISK 2 million
Kosovo 18 Sep 2015 Nil
Moldova 20% Apr 2020 Nil
North Macedonia 18% Jan 2024 Nil
Norway 25% Jul 2011 NOK 50,000
Russia 16.67% Jan 2017 Nil B2C & B2B
Serbia 20% Apr 2017
Switzerland 8.1% Jan 2010 CHF 100,000 on global income
Turkey 18% Jan 2018 Nil
Ukraine 20% Jan 2022 UAH 1m
UK 20% Jan 2015 Nil


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