Bosnia VAT
Bosnia and Herzegovina VAT (PDV, porez na dodanu vrijednost) for 2026. VAT is a single state-level tax across the Federation, Republika Srpska and Brčko District, run by the Indirect Taxation Authority (UIO, uino.gov.ba). Covers who must register (100,000 KM threshold since December 2023), the single 17% rate, exemptions and zero-rated exports, place of supply, input tax and its blocks, partial exemption, capital goods adjustment, the monthly return (boxes 11 to 80) due by the 10th, refunds, the construction scheme, services bought from foreign suppliers, the 2026 first-home refund, penalties and 0.04% daily interest.
Not yet approved
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