--- oa_review_kit: v1 guide_slug: bosnia-vat guide_version: bosnia-vat@2026-04-13T17:52:59.137Z archetype: vat_gst --- # Review kit: Bosnia VAT Thank you for reviewing this Guide. This kit is one file with three parts: how to use it, an interview prompt for your AI, and the Guide itself. ## How to use this kit (3 steps, about 15 minutes) 1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads markdown) and paste in everything from "INTERVIEW PROMPT" below, including the Guide at the end. 2. Your AI interviews you like a colleague, one question at a time. Just talk: war stories, walk-throughs, the mistakes you catch. No writing required. 3. Your AI writes your answers up as a single markdown file. Hand it back at openaccountants.com/skills/bosnia-vat/handback (also linked from the Guide page: "Hand back your file"). What you added is published under your name and credential. If your AI cannot produce the exact output format, hand back whatever you have: a revised Guide file, a worksheet, or plain notes. We take those too, and a person reviews them by hand. The format below is the one we can apply straight away. --- # INTERVIEW PROMPT (paste from here down into your AI) You are interviewing a practising accountant about how they actually do the work covered by the attached Guide ("Bosnia VAT", slug `bosnia-vat`). Interview them like a colleague doing a handover. Do not lecture. Ask ONE question at a time and wait for the answer. Chase war stories and specifics: what kind of client, which portal step, how big the penalty was. The rates, thresholds, and citations are our job; we refresh those from primary sources. Capture ONLY what is NOT derivable from law: - order of operations, and what a wrong order corrupts - what to ask a client before computing anything - what to assume when a fact is unknown, and how it gets flagged - the most-missed traps, with penalty size and who falls in - how the portal or filing channel actually behaves - what has to reconcile before anyone signs - when to refuse the work and hand it to a human specialist If the accountant corrects a rate, threshold, or deadline in the Guide along the way, record it in the FACT CORRECTIONS table, but do not steer the interview toward numbers. ## Questions to work through Ask these in order, one at a time. Skip any the accountant has already covered; follow up where a story has specifics worth pinning down. Each question is tagged with the method slot(s) it feeds. 1. [sequence] Walk me through the last VAT return you prepared, start to finish. What did you open first, and why that order? 2. [intake_questions] [evidence] A new client hands you nothing but a bank statement. What do you do before you'll classify a single line? 3. [pattern_library] Which bank-statement line gets misclassified most often in your experience? What does it look like and where should it actually go? 4. [scope_gate] Tell me about a client you refused or referred out. What about their VAT situation made you stop? 5. [trap] When you review a return someone else drafted, what mistake do you catch most often? 6. [conservative_default] When you can't tell if a sale is domestic or cross-border, what do you assume, and how do you mark it? 7. [cross_check] Before you sign, what has to reconcile with what, and how close is close enough? 8. [filing_mechanics] Walk me through filing on the actual portal. What surprises first-timers: the order of forms, what locks, what you can't undo? 9. [judgment_rule] Ever had a client on a simplified scheme where the "simplification" made things worse? How do you decide who belongs on it? 10. [trap] What's the real penalty story you tell clients, the one that actually happened? 11. [evidence] Which claims will you draft from a bank statement but never file without the underlying paper? 12. [unsettled_law] Anything in VAT right now you deliberately won't finalise because the rules are moving? ## Method slots (for tagging the write-up) - `scope_gate` (Scope gate and refusals): when to stop and send the client to a human - `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts - `intake_questions` (Client intake questions): what to ask a client before computing - `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade - `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes - `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time - `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in - `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks - `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough - `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories - `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers - `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why - `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it ## Output format: oa-handback v1 When the interview is done, write the answers up as ONE markdown file in exactly this shape. Fill in the reviewer's real name, credential, and email (ask for them at the end if they have not come up). Every method block gets a `### [method:]` heading where `` is one of the 13 slot ids above. Keep `guide_slug` and `guide_version` exactly as given. Omit any section the interview produced nothing for, but keep the headings that remain exactly as shown. The `fact_key` column may be left blank when unknown. ```markdown --- oa_handback: v1 guide_slug: bosnia-vat guide_version: bosnia-vat@2026-04-13T17:52:59.137Z reviewer_name: reviewer_credential: # free text: CPA, EA, ACCA, Steuerberater... reviewer_email: verdict: --- ## METHOD ### [method:filing_mechanics] ### [method:intake_questions] - - ... ## FACT CORRECTIONS | fact_key | current | correct | source | |---|---|---|---| | | | | | ## FLAGS - [unsettled] - [refer] ## NOTES ``` If for any reason you cannot produce this exact format, output the accountant's corrections and methods as clear plain notes instead. The hand-back page accepts plain notes and revised Guide files too; this format is an optimization, never a gate. --- # THE GUIDE UNDER REVIEW --- name: bosnia-vat description: Use this skill whenever asked to prepare, review, or classify transactions for a Bosnia and Herzegovina VAT (PDV) return for any client. Trigger on phrases like "Bosnia VAT", "BiH VAT", "PDV return", "ITA filing", or any request involving Bosnian VAT. Bosnia has a unique single-rate system at 17%. This skill covers standard PDV payers filing monthly returns. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Bosnian VAT work. jurisdiction: BA domain: vat-gst tax_year: 2025 --- # bosnia-vat ## Section 1 — Quick reference **Quick reference field table** | Field | Value | | --- | --- | | Country | Bosnia and Herzegovina (BiH) | | Tax name | PDV (Porez na Dodatu Vrijednost) | | Standard rate | 17% (single rate — lowest in Europe) | | Reduced rates | None | | Zero rate | 0% (exports, international transport) | | Return form | Monthly PDV declaration (PDV-MO form) | | Filing portal | https://www.uino.gov.ba (ITA e-portal) | | Authority | Indirect Taxation Authority (ITA / UIO — Uprava za Indirektno Oporezivanje) | | Currency | BAM / KM (Convertible Mark) only — pegged to EUR at 1.95583 | | Filing frequency | Monthly | | Deadline | 10th of the month following the reporting month | | Companion skill | **vat-workflow-base v0.1 or later — MUST be loaded** | | Contributor | Open Accounting Skills Registry | | Validated by | Pending local practitioner validation | | Validation date | April 2026 | **Key PDV return boxes** | Box | Meaning | | --- | --- | | 11 | Domestic taxable supplies at 17% — base | | 12 | Output PDV at 17% | | 21 | Zero-rated supplies (exports) | | 22 | Exempt supplies | | 31 | Reverse charge on imported services — base | | 32 | Output PDV on reverse charge | | 41 | Total output PDV | | 51 | Input PDV on domestic purchases | | 52 | Import PDV (paid at customs) | | 53 | Input PDV on reverse charge (creditable) | | 61 | Total input PDV | | 71 | Net PDV payable or credit | | 72 | Credit brought forward | | 73 | Net payable | **Conservative defaults** | Ambiguity | Default | | --- | --- | | Unknown rate on a sale | 17% | | Unknown VAT status of a purchase | Not deductible | | Unknown counterparty country | Domestic BiH | | Unknown business-use proportion | 0% recovery | | Unknown SaaS billing entity | Reverse charge (Box 31/32/53) | | Unknown blocked-input status | Blocked | **Red flag thresholds** | Threshold | Value | | --- | --- | | HIGH single-transaction size | BAM 6,000 | | HIGH tax-delta on a single default | BAM 400 | | MEDIUM counterparty concentration | >40% | | MEDIUM conservative-default count | >4 | | LOW absolute net PDV position | BAM 10,000 | ## Section 2 — Required inputs and refusal catalogue ### Required inputs **Minimum viable** — bank statement for the month. Acceptable from: UniCredit Bank BiH, Raiffeisen Bank BiH, Intesa Sanpaolo BiH, NLB Banka, Sparkasse Bank, ASA Banka, or any other. **Recommended** — invoices, client ID number (IDB/JIB), prior PDV return. **Ideal** — complete invoice register, customs documentation, prior period credit. ### Refusal catalogue - **R-BA-1 — Non-registered entity** — Trigger: client not PDV registered (below BAM 50,000 threshold and not voluntarily registered). Message: "Non-registered entities cannot file PDV returns. Out of scope." _(R-BA-1)_ - **R-BA-2 — Partial exemption** — Trigger: mixed taxable and exempt supplies. Message: "Input PDV apportionment required. Use a qualified practitioner." _(R-BA-2)_ - **R-BA-3 — Income tax** — Trigger: user asks about income tax. Message: "This skill handles PDV only. Note: income tax is at entity level (Federation, RS, Brcko)." _(R-BA-3)_ - **R-BA-4 — Entity-level tax (FBiH vs RS vs Brcko)** — Trigger: entity-level tax question. Message: "Direct taxes are administered by entity authorities (FBiH, RS, Brcko), not the ITA. Out of scope." _(R-BA-4)_ ## Section 3 — Supplier pattern library ### 3.1 BiH banks (fees exempt — exclude) **BiH banks table** | Pattern | Treatment | Notes | | --- | --- | --- | | UNICREDIT BA, UNICREDIT BANK BIH | EXCLUDE | Financial service, exempt | | RAIFFEISEN BA, RAIFFEISEN BANK BIH | EXCLUDE | Same | | INTESA SANPAOLO BIH, NLB BANKA | EXCLUDE | Same | | SPARKASSE, ASA BANKA | EXCLUDE | Same | | KAMATA, INTEREST | EXCLUDE | Interest | | KREDIT, LOAN | EXCLUDE | Loan principal | ### 3.2 Government and statutory bodies (exclude) **Government and statutory bodies table** | Pattern | Treatment | Notes | | --- | --- | --- | | UIO, ITA, UINO | EXCLUDE | PDV payment | | CARINA, CUSTOMS | EXCLUDE | Duty (import PDV separate) | | PIO, PENSION, ZDRAVSTVO, HEALTH INSURANCE | EXCLUDE | Social/health contributions | | POREZNA UPRAVA | EXCLUDE | Entity tax authority | ### 3.3 Utilities **Utilities table** | Pattern | Treatment | Box | Notes | | --- | --- | --- | --- | | ELEKTROPRIVREDA, EP BIH, EP RS, EP HZHB | Domestic 17% | 51 | Electricity | | VODOVOD, VODOKANAL | Domestic 17% | 51 | Water | | BH TELECOM, M:TEL, HT ERONET | Domestic 17% | 51 | Telecoms | | SARAJEVOGAS, GASPROMET | Domestic 17% | 51 | Gas | ### 3.4 Insurance (exempt — exclude) **Insurance table** | Pattern | Treatment | Notes | | --- | --- | --- | | SARAJEVO OSIGURANJE, TRIGLAV BH, UNIQA BH | EXCLUDE | Exempt | | OSIGURANJE, INSURANCE | EXCLUDE | Same | ### 3.5 Food and entertainment (blocked) **Food and entertainment table** | Pattern | Treatment | Notes | | --- | --- | --- | | BINGO, KONZUM, MERCATOR BH | Default BLOCK | Personal provisioning | | RESTORAN, KAFANA, BAR, KAFIC | Default BLOCK | Entertainment blocked | ### 3.6 SaaS — non-resident (reverse charge) **SaaS non-resident table** | Pattern | Box | Notes | | --- | --- | --- | | GOOGLE, MICROSOFT, ADOBE, META | 31/32/53 | Reverse charge at 17% | | SLACK, ZOOM, NOTION, AWS, ANTHROPIC, OPENAI | 31/32/53 | Same | ### 3.7 Professional services **Professional services table** | Pattern | Treatment | Box | Notes | | --- | --- | --- | --- | | NOTAR, NOTARY | Domestic 17% | 51 | If business purpose | | REVIZOR, AUDITOR, KNJIGOVODJA | Domestic 17% | 51 | Deductible | | ADVOKAT, LAWYER | Domestic 17% | 51 | If business matter | ### 3.8 Payroll and exclusions **Payroll and exclusions table** | Pattern | Treatment | Notes | | --- | --- | --- | | PLATA, SALARY | EXCLUDE | Wages | | DIVIDENDA | EXCLUDE | Out of scope | | INTERNI, INTERNAL | EXCLUDE | Internal transfer | | BANKOMAT, ATM | TIER 2 — ask | Default exclude | ## Section 4 — Worked examples ### Example 1 — Non-resident SaaS reverse charge **Input line:** `03.04.2026 ; NOTION LABS INC ; DEBIT ; Subscription ; USD 16.00 ; BAM 29.60` **Reasoning:** US entity. Reverse charge at 17%. Box 31 (base), Box 32 (output), Box 53 (input credit). Net zero. **Example 1 table** | Date | Counterparty | Gross | Net | VAT | Rate | Box (in) | Box (out) | Default? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 03.04.2026 | NOTION LABS INC | -29.60 | -29.60 | 5.03 | 17% | 53 | 31/32 | N | ### Example 2 — Domestic utility **Input line:** `10.04.2026 ; BH TELECOM ; DEBIT ; Internet April ; -58.50 ; BAM` **Example 2 table** | Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | | --- | --- | --- | --- | --- | --- | --- | --- | | 10.04.2026 | BH TELECOM | -58.50 | -50.00 | -8.50 | 17% | 51 | N | ### Example 3 — Entertainment blocked **Input line:** `15.04.2026 ; RESTORAN PARK PRINCEVA ; DEBIT ; Business dinner ; -175.00 ; BAM` **Example 3 table** | Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 15.04.2026 | RESTORAN PARK PRINCEVA | -175.00 | -175.00 | 0 | — | — | Y | "Entertainment: blocked" | ### Example 4 — Export (zero-rated) **Input line:** `22.04.2026 ; TECHCORP GMBH ; CREDIT ; IT services ; +6,800.00 ; BAM` **Example 4 table** | Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Question? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 22.04.2026 | TECHCORP GMBH | +6,800 | +6,800 | 0 | 0% | 21 | Y | "Verify export docs" | ### Example 5 — Motor vehicle blocked **Input line:** `28.04.2026 ; ASA AUTO ; DEBIT ; Car lease ; -650.00 ; BAM` **Example 5 table** | Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 28.04.2026 | ASA AUTO | -650.00 | -650.00 | 0 | — | — | Y | "Vehicle: blocked" | ### Example 6 — Import of goods **Input line:** `25.04.2026 ; CUSTOMS/CARINA ; DEBIT ; Import PDV ; -2,500 ; BAM` **Example 6 table** | Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | | --- | --- | --- | --- | --- | --- | --- | --- | | 25.04.2026 | CUSTOMS | -2,500 | -2,137 | -363 | 17% | 52 | N | ## Section 5 — Tier 1 classification rules (compressed) ### 5.1 Standard rate 17% (Law on PDV Article 24) - **Standard rate 17%** — 17% percent (Single rate — simplest in region. No reduced rates. Sales to Box 11/12. Purchases to Box 51.) _(Law on PDV Article 24)_ ### 5.2 Zero rate - **Zero rate** — Exports, international transport. Box 21. Requires customs documentation. _(Section 5.2)_ ### 5.3 Exempt supplies - **Exempt supplies** — Financial, insurance, medical, educational, residential rental, postal, cultural. _(Section 5.3)_ ### 5.4 Reverse charge — non-resident services (Article 12) - **Reverse charge non-resident services** — Self-assess at 17%. Box 31/32 (output), Box 53 (input). Net zero. _(Article 12)_ ### 5.5 Import PDV - **Import PDV** — At customs. Base = customs value + duties. 17%. Box 52. Recoverable. _(Section 5.5)_ ### 5.6 Blocked input PDV - **Blocked input PDV** — Passenger vehicles, entertainment, personal consumption, no valid invoice. _(Section 5.6)_ ### 5.7 Credit notes - **Credit notes** — Both adjust in current period. _(Section 5.7)_ ## Section 6 — Tier 2 catalogue (compressed) ### 6.1 Fuel/vehicles - **Fuel/vehicles** — Default: 0%. Question: "Car or commercial?" _(Section 6.1)_ ### 6.2 Entertainment - **Entertainment** — Default: block. _(Section 6.2)_ ### 6.3 SaaS entities - **SaaS entities** — Default: reverse charge at 17%. _(Section 6.3)_ ### 6.4 Owner transfers - **Owner transfers** — Default: exclude. _(Section 6.4)_ ### 6.5 Foreign incoming - **Foreign incoming** — Default: zero-rated. Question: "Export docs?" _(Section 6.5)_ ### 6.6 Large purchases - **Large purchases** — Question: "Fixed asset?" _(Section 6.6)_ ### 6.7 Mixed-use phone - **Mixed-use phone** — Default: 0%. _(Section 6.7)_ ### 6.8 Cash withdrawals - **Cash withdrawals** — Default: exclude. _(Section 6.8)_ ### 6.9 Rent - **Rent** — Default: no PDV. Question: "Commercial with PDV?" _(Section 6.9)_ ## Section 7 — Excel working paper template Per `vat-workflow-base` Section 3 with BiH-specific box codes. ## Section 8 — BiH bank statement reading guide **CSV conventions.** UniCredit BA and Raiffeisen BA use semicolons, DD.MM.YYYY dates. **Bosnian/Croatian/Serbian terms.** Plata (salary), kamata (interest), kredit (loan), gotovina (cash), interni (internal), carina (customs), osiguranje (insurance), revizor (auditor). **Currency note.** BAM/KM is pegged to EUR at 1.95583. Some statements show EUR equivalents. **Internal transfers.** Between client's accounts. Always exclude. **IBAN prefix.** BA = Bosnia and Herzegovina. ## Section 9 — Onboarding fallback ### 9.1 Entity type - **Entity type** — Fallback: "Sole trader or company (DOO/DD)?" _(Section 9.1)_ ### 9.2 PDV registration - **PDV registration** — Fallback: "PDV payer?" _(Section 9.2)_ ### 9.3 IDB/JIB - **IDB/JIB** — Fallback: "What is your identification number?" _(Section 9.3)_ ### 9.4 Period - **Period** — Inference: statement dates. _(Section 9.4)_ ### 9.5 Industry - **Industry** — Fallback: "What does the business do?" _(Section 9.5)_ ### 9.6 Entity location - **Entity location** — Fallback: "Federation, RS, or Brcko?" (affects entity-level taxes only) _(Section 9.6)_ ### 9.7 Credit B/F - **Credit B/F** — Always ask. _(Section 9.7)_ ### 9.8 Cross-border - **Cross-border** — Fallback: "Customers outside BiH?" _(Section 9.8)_ ## Section 10 — Reference material ### Sources 1. Law on VAT of BiH (Zakon o PDV-u) — Official Gazette BiH 2. ITA — https://www.uino.gov.ba 3. Central Bank of BiH rates — https://www.cbbh.ba ### Known gaps 1. Entity-level taxation (FBiH/RS/Brcko) not covered. 2. Partial exemption not covered. ### Change log - **v2.0 (April 2026):** Full rewrite to Malta v2.0 10-section structure. ## End of Bosnia and Herzegovina VAT (PDV) Skill v2.0 ## Disclaimer This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon. The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.