JP Autoceste FBiH (public company responsible for highways in the Federation of FBiH) registered for VAT – VAT on highway toll expected

Tax Alert, April 2015.

According to the information from the local media and the public registry of taxable persons (, the JP Autoceste FBiH became VAT payer. This implies commencement of VAT calculation in accordance with the Law on Value Added Tax.

If the highway service is used for the purpose of turnover that is subject to taxation, with the fulfillment of other (formal) requirements prescribed by the Law on Value Added Tax and regulations, taxpayers will have the right to deduct input tax on such service.


If you have any questions concerning this publication, please do not hesitate to contact us:

Emir Ibišević
Manager | Tax & Legal Practice
Deloitte Advisory Services d.o.o.
Jadranska bb, 71000 Sarajevo, Bosnia and Herzegovina
Direct: +387 33 277 560 | Fax: +387 33 277 561 | Mobile: +387 61 396 047 |\ba

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