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Bosnia VAT updates

Bosnia continues harmonisation with EU VAT Directive rules

Bosnia and Herzegovina is to update a range of VAT rules under its Law on VAT. This is to help businesses comply with the rules, but also to harmonis the indirect tax regime with the EU VAT Direcive

The changes from the Governing Board of the Indirect Taxation Authority include:

  • Introduction of e-filing for VAT returns from 1 January 2023 for large taxpayers. This will be extended to all taxpayers from January 2024.
  • Requirement for non-resident passenger service providers to register and charge VAT on local services. Bosnia generally requires a Fiscal Representative to be appointed.
  • VAT exemptions on free trade zones have been clarified.
  • Redefinition of buildings for VAT treatment

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