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Bosnia-Herzegovina: Global Indirect Tax News Updates - Bosna-Hersek

8 April 2005
Delay in introduction of VAT
With The Bosnian Government has decided to delay the introduction of of a 17% VAT rate by six months until 1 January 2006.
28 January 2005
Flat 17% VAT rate to be introduced
With effect from 1 July 2005, a flat 17% VAT rate will be introduced with no exemptions available.
5 November 2004
Introduction of VAT at 0% and 17%
Parliament has made the decision to implement a VAT law that introduces a zero rate and 17% rate of VAT with the zero rate applying to bread, oil, milk and books. However, the Prime Minister resigned in disapproval, and the introduction of two rates has angered financial institutions The introduction of VAT is designed to move the country toward centralisation, as collections will be made at a national level.
5 March 2004
VAT to be introduced
VAT will be introduced in Bosnia and Herzegovina in early 2006 and this will replace the current income tax structure in Bosnia's two entities, the Muslim Croat Federation and the Serb Republic. A team of experts is to approve a plan for the development and implementation of VAT, draft VAT legislation, identify technical requirements for the implementation of VAT, maintain the transparency of the project and provide for training and education.
16 January 2004
Reform of the tax system
The Bosnian central parliament has introduced a bill reforming the tax system. Bosnia-Herzegovina currently has three separate customs administrations. Under the new law, these will merge into one and a uniform state wide VAT will replace the various sales tax systems currently used. This is expected to come into force in 2006.
4 July 2003
Introduction of VAT in late 2003
The Bosnian Serb parliament has announced its conclusions regarding the introduction of VAT and reform of the Customs administration. The parliament has proposed that a single administration with responsibility for Customs duties and VAT be established in the city of Banja Luka. It is now likely that VAT legislation will be enacted by the end of 2003.
7 March 2003
Commission's second meeting
Another meeting of the indirect taxation committee was held on 5 March. It is expected that this meeting will lead to further steps being identified for the implementation of a single VAT and customs duty regime in Bosnia Herzegovina by 1 July 2003.
3 January 2003
VAT implementation Update
Many parties are in agreement of the need to introduce VAT in Bosnia-Herzegovina in order to increase tax revenues.
 
 
 
Page Last Updated: April 11, 2005
Source: Deloitte Touche Tohmatsu (English)
 



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