Bosnia and Herzegovina VAT Filing and Payment Reference

Available frequencies

Monthly only

Who this applies to

Every registered taxpayer. There is no quarterly or annual option and no opt-in

Tax period

One calendar month

Return deadline

By the 10th of the month following the period. A January return is due 10 February

Payment deadline

The same date. You file and pay together

Weekend and holiday rule

None published. Treat the 10th as a hard date and clear the payment before it

Nil return required

Yes. You file every month, whether or not VAT is due

First filing period

From your effective registration date to the end of that calendar month

Sales before registration

Not included in the first return, because VAT does not apply before registration takes effect

Form name

PDV prijava, form P PDV

Filing portal

The ITA e-portal at e-porezi.uino.gov.ba

Filing currency

BAM only

Foreign currency conversion

Central Bank of Bosnia and Herzegovina middle rate

Split by goods, services, or digital

None. Output supplies are reported together

Split by transaction type

Yes. Domestic supplies, exports, VAT-exempt supplies, import value, and import VAT are reported separately

Reverse charge boxes

None dedicated. Self-assessed amounts are reported within the output and input VAT totals

Credit note line

None dedicated. Adjustments are netted into the relevant output and input figures for the period

Amended returns

Not used for base changes. Adjustments land in the period the change occurs

Who files it

Kintsugi prepares and files the return through our filing partner

Payment currency

BAM only

Payment method

Bank transfer

Local bank account

Required. Non-resident payments are routed through the tax representative's arrangements

Payment deadline

The 10th of the month following the period, the same as the return

Who remits

You. Kintsugi prepares and files, and the payment stays with you

Direct debit

Not available

Credit note required

Yes, for returns and for price reductions after the invoice

Format

A written notice with the same information fields as an invoice

Reference to the original invoice

Required

Time limit to issue

None specified in statute. Correct when the change occurs, within the general limitation period

Period reported in

The period the credit note is issued, not the period of the original sale

Mid-period subscription changes

A proration before invoicing reduces the invoice. A refund or cancellation after invoicing goes on a credit note

Reverse charge credit notes

Your customer reverses their original self-assessed entries in the period they receive the credit note

Annual VAT return or reconciliation

None. Bosnia and Herzegovina has no annual VAT return

Intrastat

Not applicable. Bosnia and Herzegovina is not in the EU

EC Sales List or equivalent

Not applicable

SAF-T or similar audit file

None

Real-time VAT reporting to the ITA

None at state VAT level

Fiscalization

Set separately by the Federation of Bosnia and Herzegovina, Republika Srpska, and the Brčko District. Not part of the VAT return, and not handled by Kintsugi