Advokatska kancelarija BAKIĆ — Law Office

Legal & Tax One Stop Shops · 03 / 12

Tax Registration in Bosnia and Herzegovina

Comprehensive, efficient and coordinated implementation of tax registrations before competent authorities

Designed for companies, organizations, and investors seeking structured, timely, and fully compliant implementation of tax registrations in Bosnia and Herzegovina (BiH).

What We Do and How We Do It

  • Efficient, structured, and compliant provision of legal and tax regulatory advice, as well as legal representation in tax registration procedures (ID number, VAT/customs number) before competent administrative authorities in BiH
  • Coordination of procedures before administrative authorities in BiH (state, entities, district, cantons, municipalities)
  • Effectively managed, clearly defined, and phase‑based process from initial structuring to full tax registration before administrative authorities in BiH
  • Drafting and alignment of contractual and corporate documentation in accordance with applicable regulations and legal and tax practice
  • Timely identification of potential legal and tax implications of the project (in advance – prior to its implementation)
  • Dedicated support to investors in tax registration and de‑registration in BiH
  • Single point of contact throughout the entire process (One Stop Shop approach)
  • Preparation and verification of complete documentation prior to submission of applications
  • Effective management of deadlines and regulatory requirements
  • Legal certainty through precise application of regulations and regulatory practice across all levels of administrative authorities in BiH
  • Mitigation of risks related to regulatory obstacles, delays, incomplete registrations, and regulatory sanctions
  • Parallel coordination of legal and tax regulatory aspects of business operations
  • Continuous communication and timely client reporting
  • Optimization of time and resources through efficient project management
MORE INFORMATION: What We Do and How We Do It+

Comprehensive legal support throughout the process of tax registration of legal entities with the competent tax authorities in BiH, covering all phases – from initial planning/structuring to the full implementation of tax registration (obtaining decisions/certificates/receipts on tax registration).

Through our One Stop Shop approach, the client has a single point of contact throughout the entire process, with clear communication, efficiency, and regular written updates on all initiated or completed legal actions.

Within this One Stop Shop, we provide services of “full tax registration” of the following types of legal entities (all collectively referred to as: Legal Entity) with the competent tax authorities in BiH:

  • companies;
  • branch offices/business units of a foreign or domestic company;
  • representative offices of foreign companies (commercial representative offices);
  • clinics, polyclinics, and various types of doctor’s specialist offices;
  • non-governmental organizations/foundations or representative offices of foreign non-governmental organizations/foundations in BiH, etc.

The above tax registration is carried out with the competent state-level tax authority (applicable to indirect taxes, e.g. VAT, customs duties, etc. – referring to the allocation of a VAT/customs number for the Legal Entity), or with the competent entity/district tax authority (applicable to direct taxes, e.g. corporate income tax, personal income tax, social contributions, etc. – referring to the allocation of an ID/tax number for the Legal Entity).

We particularly note that a non-resident taxpayer performing the supply of goods and services in BiH is obliged to appoint a VAT representative in BiH and to register in the VAT system in BiH (a VAT number is assigned). Within this One Stop Shop, we also provide services of “full tax registration” of a non-resident taxpayer in the VAT system in BiH, along with parallel advisory and drafting of the necessary legal documents (VAT representation agreement, VAT power of attorney, etc.) related to the appointment of a VAT representative in BiH (through whom the non-resident taxpayer is registered in the VAT system in BiH).

Furthermore, within this One Stop Shop, we provide services of “full subsequent corporate changes in tax registration”, whereby we obtain new (amended) decisions/certificates/receipts on tax registration for the client or carry out tax de-registration (applicable in case of deletion from the tax system of the competent tax authority in BiH). Further details are available in the explanation below.

ADDITIONAL INFORMATION: Implementation – Phase by Phase+

When it comes to the tax registration of the Legal Entity in BiH (where most of the actions listed below also apply to the registration of subsequent corporate changes in tax registration, etc.), these activities, in principle, are divided into two phases:

Phase 1Preparatory actions

In order to create the prerequisites for tax registration with the competent tax authorities in BiH, in principle, it is necessary to perform the following actions:

  1. prior consultations with the client for a thorough acquaintance with the project;
  2. analysis of relevant regulations and legal/inspection practice (if necessary);
  3. drafting the necessary legal documents;
  4. delivery of instructions to the client for signature and/or certification of documents;
  5. other legal advice to a founder and/or management of the Legal Entity.

Phase 2Registration with the competent tax authorities in BiH

In this phase, in principle, we perform the following actions:

  1. preparation of applications for registration and other legal documents/forms;
  2. certification of documents and payment of taxes in the name and on behalf of the client;
  3. submission of the application for registration to the competent tax authority in BiH with the necessary documentation;
  4. oral and/or written communication (including urgencies) with the competent tax authority in BiH;
  5. obtaining decision/certificate/receipt on tax registration, etc.

Note: If the director of the Legal Entity is a foreign person, it is necessary to obtain a personal tax number with the competent tax authority (this also applies to procurators) in BiH. Law Office BAKIĆ also provides these types of services.

All One Stop Shops