Bosnia and Herzegovina VAT reminder for foreign providers selling digital services

28 April 2023

The Balkan state of Bosnia and Herzegovina (B&H) has recently sought to remind non-resident suppliers of electronic services that they may have a VAT registration requirement in the country if selling to consumers.

Since January 2023, VAT has been imposed on the sale of electronic services by non-resident businesses to local consumers, and this was introduced to remove the unfair advantage that not charging VAT gave non-resident companies over resident providers.

The new tax charged at a rate of 17% will require foreign providers of electronic services to register for VAT via a local representative if they exceed an annual registration threshold of BAM 50,000 (approx. £22,475).

This tax will apply to a range of electronic services, including streaming games, music, apps, films, e-books, e-journals, software, and internet services.

Are you trading globally? Whether you require basic VAT advice or specific VAT compliance support, Fiscal Solutions can help. Our team of multi-lingual experts are knowledgeable in all the different VAT rules in Europe and around the world.

We help you simplify today’s complexities and address tomorrow’s challenges. The values we represent, and our consistent advice, mean you can trust Fiscal Solutions to do the right thing – for you and your organisation.

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