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Foreign digital service providers are required to register for VAT

The Indirect Taxation Authority (ITA) is reminding all foreign companies that offer digital or electronically-performed services that they must register for VAT, calculate and pay VAT at a rate of 17% for services provided to individuals (consumers) in Bosnia and Herzegovina. If they provide services electronically to individuals who are not registered for VAT in Bosnia and Herzegovina, the place of provision of the services is considered Bosnia and Herzegovina and VAT must be calculated and paid there.

Source: GVC

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