Bosnia and Herzegovina Raises VAT Registration Threshold to BAM 100,000

• 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.

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