The Balkan state of Bosnia and Herzegovina (B&H) has recently sought to remind non-resident suppliers of electronic services that they may have a VAT registration requirement in the country if selling to consumers.
Since January 2023, VAT has been imposed on the sale of electronic services by non-resident businesses to local consumers, and this was introduced to remove the unfair advantage that not charging VAT gave non-resident companies over resident providers.
Source: FiscalSolutions
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