Bosnia and Herzegovina VAT Rates and Taxability Reference

Look up the Bosnia and Herzegovina VAT rate that applies to a sale, and see how Kintsugi treats each supported product category.

Updated 7 days ago

Statutory VAT Rates

Field	Value
Standard rate	17%
Reduced rate	None. Bosnia and Herzegovina operates a single-rate system
Increased rate	None
Zero rate	0%, applied to exports of goods, with input VAT recovery available
Exempt supplies	Certain public-interest, financial, and insurance supplies, with no input VAT recovery
Special-rate regions	None. The 17% rate applies across the whole country
Currency	Convertible mark (BAM), also written KM, pegged at 1.95583 BAM to 1 EUR
Conversion rate for other currencies	Central Bank of Bosnia and Herzegovina middle rate. Imports use the customs rate

Supported Product Categories

Field	Value
B2B SaaS, seller registered in Bosnia and Herzegovina	17%
B2B SaaS, non-resident seller with a Bosnia and Herzegovina registration	17%. Registering removes the reverse charge
B2B SaaS, non-resident seller with no Bosnia and Herzegovina registration	No VAT charged by you. Your business customer self-assesses it
B2C SaaS, seller registered in Bosnia and Herzegovina	17%
B2C SaaS, non-resident seller with a Bosnia and Herzegovina registration	17%
B2C SaaS, non-resident seller with no Bosnia and Herzegovina registration	No VAT charged, because you cannot charge VAT before your registration takes effect. Consumers cannot self-assess, which is why the threshold matters
Categories other than B2B SaaS and B2C SaaS	Not supported. Kintsugi does not calculate Bosnia and Herzegovina VAT for these
Excise goods	Not supported. Alcohol, tobacco, and petroleum sit under a separate regime

Discounts and Adjustments

Bosnia and Herzegovina does not treat a discount as a separate supply. A discount changes the value of the sale it applies to, and VAT is charged on what you actually receive. What matters is whether the discount lands on the original invoice or after it.

Field	Value
Discount shown on the original invoice	VAT is calculated on the discounted amount
Discount given after the invoice, including early-payment discounts	Issue a credit note referencing the original invoice. The VAT adjustment lands in the period the credit note is issued
Loyalty points redeemed as payment	VAT is calculated on the cash portion only. Issuing points is not a taxable event
Manufacturer rebate paid to the buyer	Does not reduce the retailer's VAT base. The retailer charges VAT on the full sale price
Refunds and cancellations	Handled by credit note, and deducted from your threshold figure at the credit note date

Shipping, Ancillary Charges, and Rounding

Field	Value
Shipping, insurance, or gift wrap supplied with the goods	Taxed at the rate of the underlying goods or services
Shipping supplied separately	17%
Shipment containing items at different rates	Not applicable in practice, because Bosnia and Herzegovina has a single rate. Where a taxable and an exempt item are combined, the charge follows the principal supply, otherwise split it by value
Rounding direction	No statutory rule
Rounding granularity	No statutory rule

Price Display

Field	Value
Consumer prices	Shown VAT-inclusive
Business invoices	Shown VAT-exclusive, with the VAT amount stated separately
Why it matters	Your business customer needs the VAT stated separately to recover it

Import Thresholds for Goods

Field	Value
Commercial de minimis	None. Every merchant shipment is treated as a commercial import
What is taxed	Customs value, meaning goods plus shipping plus insurance, at 17% VAT plus customs duty
Personal parcel relief	Around BAM 300 applies to personal parcels and gifts only, and does not apply to commercial sales
Postponed accounting	Not available. Import VAT is payable at customs
Kintsugi's role	None. Kintsugi does not calculate or file for goods sold into Bosnia and Herzegovina

What Is Not Included Here

Product categories beyond B2B SaaS and B2C SaaS. Kintsugi does not calculate Bosnia and Herzegovina VAT for other categories, so no rate is published for them here.
Input tax credit. Kintsugi does not calculate input VAT. You can enter it in Kintsugi if you want it reflected in your figures.
Penalties and interest. Kintsugi does not calculate Bosnia and Herzegovina late-registration, late-filing, or late-payment charges.
Excise duty rates. Out of scope.
When you must register. See Understanding Bosnia and Herzegovina VAT Registration Triggers and Thresholds.

This article is general information about how Kintsugi works, not tax advice for your specific situation.

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