Documents Required for Bosnia and Herzegovina VAT Registration Reference

Updated 8 days ago

Check what Bosnia and Herzegovina requires before you submit a registration or import an existing one. Use the section that matches your situation.

New Registration, Non-Resident Business

Field	Value
Who this applies to	Businesses selling into Bosnia and Herzegovina with no branch, office, staff, or other fixed presence there
Scheme	Standard VAT registration. There is no simplified or digital-seller scheme
Registration application	The prescribed ITA registration application
Business register extract	An extract from your home-country business register
Responsible person identification	Identification for the person responsible for the business
Tax representative appointment	Required. The representative must be established in Bosnia and Herzegovina and is jointly liable for the VAT
Entity details	Legal name, registered address, and contact details matching your incorporation documents
Local bank account	Required to settle the VAT. Payments are typically routed through the tax representative's arrangements
Filing portal	The ITA e-portal at e-porezi.uino.gov.ba
Electronic signature	A qualified electronic certificate is used for portal filing
Decision timeline	The ITA issues its decision within 15 days of a complete application
What Kintsugi does	Kintsugi and our filing partner arrange the tax representative, assemble the application, and submit it on your behalf
Notes	Returns and payments are in BAM only. Filing is monthly

New Registration, Business Established in Bosnia and Herzegovina

Field	Value
Who this applies to	Locally incorporated companies, and foreign businesses with a branch, office, warehouse, or staff who can make sales
Scheme	Standard VAT registration
Registration application	The prescribed ITA registration application
Business register extract	Local business register extract
Responsible person identification	Identification for the person responsible for the business
Tax representative appointment	Not required. A locally established business registers directly
Local bank account	Required
Filing portal	The ITA e-portal at e-porezi.uino.gov.ba
Electronic signature	A qualified electronic certificate is used for portal filing
Decision timeline	The ITA issues its decision within 15 days of a complete application
What Kintsugi does	Kintsugi monitors exposure. Registration and filing for a business with a physical presence in Bosnia and Herzegovina are not currently in Kintsugi's scope
Notes	Filing is monthly, the same as for non-residents

Importing An Existing Registration

Field	Value
Tax registration number	PDV number, 12 numeric digits, no letters or separators
Proof of registration	Your ITA VAT registration decision or certificate
Portal credentials	ITA e-portal access, with the qualified electronic certificate used for filing
Registration scheme	Standard VAT registration. It is the only scheme, so there is nothing to select
Effective registration date	The date shown on your registration decision
Assigned filing frequency	Monthly. This is mandatory for every registered taxpayer
Existing tax representative	Required for non-residents. Provide the current representative's details and the scope of their authority so the handover can be arranged
Filed history	Last period filed, and any open assessments
Opening balance	Any unpaid VAT, pending refund, or carry-forward credit at handoff
Local bank account	The account on file with the authority for VAT settlement
Notes	Pre-handoff items are settled by you, not absorbed into Kintsugi's filings

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

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