We remind all taxpayers who have the status of “large payers of indirect taxes” that from the tax period of June 2023 they are obliged to submit the VAT return electronically using a qualified electronic certificate, in accordance with the Rulebook on Amendments to the Rulebook on the Application of the Value Added Tax Act (“Official glasnik BiH”, number 87/22).
In this regard, in order for a large taxpayer to be able to submit a VAT return using a qualified electronic signature, it is necessary to conclude an Agreement on the use of the information system for electronic business with the Administration for Indirect Taxation , as well as to register representatives (who have qualified electronic certificates) who will conduct e-business with the ITA (sign and submit electronic documents) on his behalf with his qualified electronic certificate.
However, upon inspection of the Information System of the ITA, it was established that a certain number of large taxpayers did not do the above, that is, they did not take the necessary steps to act in accordance with the aforementioned Rulebook.
It should be borne in mind that any taxpayer who commits a misdemeanor by doing or not doing it is subject to a fine for the misdemeanor, in accordance with Article 67 of the VAT Law . In order to avoid this, we once again invite all large taxpayers to, as soon as possible, conclude an Agreement on the use of the information system for electronic business with the ITA, and to register a representative who will submit and sign the VAT return on their behalf.
You can find all the necessary information related to electronic business with the Administration for Indirect Taxation here: https://www.uino.gov.ba/portal/bs/e-usluge/elektronsko-poslovanje/ .
Source: gov.ba
