Bosnia and Herzegovina VAT codes and rates
Bosnia and Herzegovina charges VAT at 17%. When you create a company in Bosnia and Herzegovina, Nefin sets up 6 sales and 5 purchase codes, each tied to a box of the PDV prijava (Obrazac P PDV). Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the Knjiga izlaznih faktura (KIF) and the Knjiga ulaznih faktura (KUF), ready to file every month.
VAT codes from the PDV prijava (Obrazac P PDV)
Each code is the box or line it fills on the PDV prijava (Obrazac P PDV), named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| 11-REG | Isporuke 17% registrovanim PDV obveznicima (polje 11)Default | 17% |
| 11-32 | Isporuke 17% neregistrovanim licima u Federaciji BiH (polja 11 i 32) | 17% |
| 11-33 | Isporuke 17% neregistrovanim licima u Republici Srpskoj (polja 11 i 33) | 17% |
| 11-34 | Isporuke 17% neregistrovanim licima u Brčko Distriktu (polja 11 i 34) | 17% |
| 12 | Vrijednost izvoza (polje 12) | 0% |
| 13 | Isporuke oslobođene plaćanja PDV-a (polje 13) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| 21-17 | Nabavke od registrovanih PDV obveznika 17% (polja 21 i 41)Default | 17% |
| 21-ND | Nabavke 17% bez prava na odbitak ulaznog poreza (polje 21) | 17% |
| 21-0 | Nabavke bez PDV-a, od neregistrovanih lica ili oslobođene (polje 21) | 0% |
| 21-RC | Usluge lica sa sjedištem u inostranstvu, PDV 17% obračunava primalac (polje 21) | 0% |
| 22 | Vrijednost uvoza, PDV 17% (polja 22 i 42) | 17% |
Bosnia and Herzegovina VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
Knjiga izlaznih faktura (KIF)
Isporuke (polje 11)
- [11-REG]Registrovanim PDV obveznicima
- [11-32]Neregistrovanim licima - Federacija BiH
- [11-33]Neregistrovanim licima - Republika Srpska
- [11-34]Neregistrovanim licima - Brčko Distrikt
Isporuke bez PDV-a
- [12]Vrijednost izvoza
- [13]Isporuke oslobođene plaćanja PDV-a
Totals Nefin calculates
- [11] Isporuke osim polja 12 i 13 (polje 11)Sum of the net amounts in [11-REG] + [11-32] + [11-33] + [11-34]
- [51] PDV obračunat na izlaze (polje 51, bez PDV-a na usluge iz inostranstva)Sum of the tax charged in [11-REG] + [11-32] + [11-33] + [11-34]
- [32] PDV neregistrovanim licima - Federacija BiH (polje 32)Sum of the tax charged in [11-32]
- [33] PDV neregistrovanim licima - Republika Srpska (polje 33)Sum of the tax charged in [11-33]
- [34] PDV neregistrovanim licima - Brčko Distrikt (polje 34)Sum of the tax charged in [11-34]
Purchase book
Knjiga ulaznih faktura (KUF)
Nabavke (polje 21)
- [21-17]Od registrovanih obveznika, 17%
- [21-ND]17%, bez prava na odbitak
- [21-0]Bez PDV-a
- [21-RC]Usluge iz inostranstva
Uvoz (polje 22)
- [22]Vrijednost uvoza
Totals Nefin calculates
- [21] Sve nabavke osim polja 22 i 23 (polje 21)Sum of the net amounts in [21-17] + [21-ND] + [21-0] + [21-RC]
- [41-PDV] PDV od registrovanih obveznikaSum of the tax charged in [21-17]
- [51-RC] Izlazni PDV na usluge iz inostranstva (dio polja 51)Net amount × 17%, from [21-RC]
- [41-RC] Ulazni PDV na usluge iz inostranstva (dio polja 41)Net amount × 17%, from [21-RC]
- [41] PDV obračunat na ulaze od registrovanih obveznika (polje 41)Total of [41-PDV] + [41-RC]
- [42] PDV na uvoz (polje 42)Sum of the tax charged in [22]
- [61] Ulazni PDV ukupno (polje 61, bez polja 43)Total of [41] + [42]
Source
These codes were transcribed from the tax authority's own form or instructions: UIO - Obrazac P PDV + Uputa za popunjavanje PDV prijave (Pravilnik o primjeni Zakona o PDV), https://www.uino.gov.ba/portal/wp-content/uploads/PROPISI/2_Porezi/1_PDV/2_Pravilnici/H/H-1-1-PDV-prijava-h.pdf.
Frequently asked questions
What is the VAT rate in Bosnia and Herzegovina?
The standard rate is 17%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in Bosnia and Herzegovina?
6 sales codes and 5 purchase codes, each named after the PDV prijava (Obrazac P PDV) box it fills, for example 11-REG (Isporuke 17% registrovanim PDV obveznicima (polje 11), 17%), 11-32 (Isporuke 17% neregistrovanim licima u Federaciji BiH (polja 11 i 32), 17%) and 11-33 (Isporuke 17% neregistrovanim licima u Republici Srpskoj (polja 11 i 33), 17%).
How often is the PDV prijava (Obrazac P PDV) filed?
Nefin defaults to monthly filing, the usual period for a small or medium registered business in Bosnia and Herzegovina. Your tax authority may assign you a different one.
Are these Bosnia and Herzegovina VAT codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (UIO - Obrazac P PDV + Uputa za popunjavanje PDV prijave (Pravilnik o primjeni Zakona o PDV), https://www.uino.gov.ba/portal/wp-content/uploads/PROPISI/2_Porezi/1_PDV/2_Pravilnici/H/H-1-1-PDV-prijava-h.pdf).
Does Nefin produce the Bosnia and Herzegovina VAT books?
Yes. The Knjiga izlaznih faktura (KIF) lists every invoice and the Knjiga ulaznih faktura (KUF) every bill, one row per document with a column for each return box, plus the totals the return asks for.