Bosnia and Herzegovina Tax Guide
Tax Guide
Bosnia and Herzegovina VAT Guide
Understand VAT registration, rates, filing, e-invoicing and representation requirements in France. Desucla represents, files and pays VAT for cross-border businesses.
Last reviewed
08 June 2026
Reviewed by
Desucla Tax Team
Last authority check
08 June 2026
Tax authority
Indirect Taxation Authority (ITA)
Source status
Based on tax authority guidance, local legislation and Desucla operational experience.
Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.
At a glance
| Local tax name / acronym | Uprava za indirektno oporezivanje (UIO/ITA) |
| Standard rate | 17% |
| Reduced rates | None |
| Registration threshold | BAM 100,000 |
| Filing frequency | Monthly |
| E-invoicing / digital reporting | Electronic invoicing is permitted but not mandatory. |
| Typical registration lead time | 2-6 weeks |