5 Major Developments in Bosnia and Herzegovina

5 Major Developments in Bosnia and Herzegovina

• BiH PA HoR Supports the Abolition of VAT on Donated Food, Calls on HoP to do the Same

• Clarifying the actual VAT refund process for foreign customers in Bosnia and Herzegovina

• The Law on Fiscalization in the Republic of Srpska Faces Implementation Challenges Due to a Lack of Essential By-Laws.

• Return transaction requirements in the new Fiscal System of the Republic of Srpska

• Bosnia and Herzegovina taxes B2C digital services for non-resident traders with VAT

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E-Commerce / Electronic Services

• Bosnia and Herzegovina taxes B2C digital services for non-resident traders with VAT

• VAT Reminder for Foreign Providers Selling Digital Services

• Bosnia and Herzegovina Taxes B2C Digital Services for Non-Resident Traders with VAT

• Bosnia & Herzegovina VAT on B2C digital services

• Foreign digital service providers are required to register for VAT

Exemption

• ITA BiH Supports the Abolition of VAT on Donated Food

Fiscalization

• The Law on Fiscalization in the Republic of Srpska Faces Implementation Challenges Due to a Lack of Essential By-Laws.

• Return transaction requirements in the new Fiscal System of the Republic of Srpska

Rate

• BiH PA HoR Supports the Abolition of VAT on Donated Food, Calls on HoP to do the Same

Refund

• Clarifying the actual VAT refund process for foreign customers in Bosnia and Herzegovina

• The Value of purchased Goods and VAT Refund Requests are still at a low Level

Registration

• VAT Reminder for Foreign Providers Selling Digital Services
• Foreign digital service providers are required to register for VAT

Tax Authorities / Penalties

• BiH PA HoR Supports the Abolition of VAT on Donated Food, Calls on HoP to do the Same