For registration in the VAT system, extensive documentation is required, such as a decision on registration in the court register, certificates or certificates of registration from the competent tax administration of the entities or the Brčko District of Bosnia and Herzegovina, the personal ID of the owner and responsible persons of the legal entity, the applicant, a document from the competent authority in accordance with the regulations governing the area of work and residence of foreigners in BiH, for the responsible person of a foreign citizen, a procuration authorizing a BiH citizen to represent the taxpayer in procedures with the Indirect Taxation Authority, a passport or other identification document for the owner and the responsible person-foreign citizen and a card of deposited signatures that has been certified by the business bank where the transaction account is opened, along with Notice of the Main Account Designated with an Authorized Payment Organization.
Any individual whose taxable turnover of goods or services and turnover of goods exceeds or is likely to exceed the threshold of 50.000,00 KM is obliged to register under this law as a taxpayer. When determining whether or not the threshold of 50.000,00 KM has been exceeded, the turnover of related companies and other entities that are under joint direct or indirect control through the ownership of shares, or in any other way, is also taken into account.
By decision issued by the Indirect Taxation Administration based on Articles 7 and 21 of the Law on the Indirect Taxation Administration, Tax Sector, Support Department, number: 04/1-17-1-UPKR/1-1961-1/19 from March 26th of 2019, a legal entity, represented by our office, was registered in Unified register of indirect tax payers, for registration based on value added tax and registration based on foreign trade operations.
Additionally, registration in the VAT system has been achieved by a legal entity represented by our office, for which a Certificate of Registration/Entry in the Unified Registry of Indirect Taxpayers has been issued, number: 04/1-17-1-UPJR/1-133-2/23, dated January 31st, 2023.
By issuing the Certificate of Registration in the Unified Registry of Indirect Taxpayers, the indirect taxpayer is assigned an identification number, thereby being entered into the Registry of Value Added Tax and Foreign Trade Operations.
If you need consultation on Obtaining a VAT Number – Registration of a Legal Entity with the Indirect Taxation Authority in Bosnia and Herzegovina or if you require a Corporate lawyer in Sarajevo for your company or business idea, then you are in the right place with us. You can contact our corporate law attorneys directly via phone (+387 62 342 463), WhatsApp, Viber, or email (rasid@haracic.ba).
