Bosnia and Herzegovina

Company Formation in Bosnia and Herzegovina

Company formation and entity choice in Bosnia and Herzegovina for tax year 2026, set out for the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District (BD), which each have their own company and registration laws. Covers the company forms (d.o.o., d.d./a.d., partnerships) and sole traders (obrt, preduzetnik); minimum share capital of a d.o.o. (FBiH KM 1,000; RS KM 1 for a single founder; BD KM 1 for one founder and KM 1,000 for several) and of an FBiH d.d. (KM 50,000); founding documents and notarisation; court registration and the RS one-stop counters at APIF; the tax identification number; VAT registration at KM 100,000; annual financial statements by the last day of February; and the first tax filings. Trigger phrases: set up a company in Bosnia, osnivanje d.o.o., registracija firme BiH, osnovni kapital, APIF registracija, obrt vs d.o.o. Out of scope: ba-corporate-income-tax, bosnia-income-tax, bosnia-vat, bosnia-payroll, bosnia-social-contributions, bosnia-tax-optimization, ba-tax-overview.