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

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