- Bosnian and Herzegovina’s parliament has approved an increase in the annual VAT registration threshold from BAM 50,000 to BAM 100,000 (approximately €51,050) for resident businesses.
- Non-resident foreign businesses have no threshold if they are obliged to register for VAT.
- Businesses over the threshold must register with the Indirect Tax Authority of BiH (ITA), while those not obligated to register can file a request for voluntary registration with a VAT payment liability of at least 60 months.
Source vatcalc
Latest Posts in "Bosnia and Herzegovina"
- Bosnia and Herzegovina’s Fiscal Reform Proposal: New Tax Obligations for Individuals and Businesses
- BIH Increases VAT Refund Threshold for Foreign Shoppers to 200 Convertible Marks
- New VAT Refund Threshold for Foreigners in BiH: Minimum Spending Requirement Doubles
- Bosnia & Herzegovina Reminds Non-Resident ESS Providers of VAT Registration and Compliance Obligations
- Notice to Taxpayers: New VAT Refund Instruction for Foreign Nationals Effective August 6, 2025
