- 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
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