- Bosnia and Herzegovina has increased the VAT registration threshold from BAM 50,000 to BAM 100,000.
- The increase applies from 2 December 2023 for resident taxpayers.
- Voluntary registration is allowed for taxpayers below the threshold.
- Non-resident taxpayers are not mentioned in the summary.
Source: orbitax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Bosnia and Herzegovina"
- Bosnia and Herzegovina Approves Real-Time E-Invoicing and Fiscalization Law for All Transactions
- Bosnia and Herzegovina: New E-Transaction Rules and VAT on Games of Chance by 2027
- Business Premises Registration and Fiscalization Requirements for Sales Locations and Mobile Units
- Bosnia and Herzegovina Approves Mandatory E-Invoicing and Real-Time Tax Reporting Legislation
- Bosnia Updates VAT Refund Rules for Foreign Taxpayers: Key Changes Effective November 2025














