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The Rulebook on amendments of the Rulebook on allocation of ID numbers and tax registration of taxpayers within the territory of the Federation of Bosnia and Herzegovina

Tax Alert, December 2014.

The Rulebook on amendments of the Rulebook on allocation of ID numbers and tax registration of taxpayers within the territory of the Federation of Bosnia and Herzegovina (hereinafter „Rulebook“) has been published in the Official Gazette of FBiH, no. 104/14 as of the 24th December 2014. The Rulebook entered into force on the 25th December 2014.

Amendments to the Rulebook have enabled the tax registration, i.e. allocation of tax numbers to non-resident business units, whereby a non-resident business unit is considered as:
- a fixed place of business through which a non-resident carries a constant activity wholly or partly within the territory of FBiH (i.e. permanent establishment);
- a branch office of a foreign legal entity registered in the FBiH;


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

Haris Jašarević, LL.M.
Senior Consultant | Tax & Legal Practice
Deloitte Advisory Services d.o.o. Sarajevo
Jadranska bb, 71 000 Sarajevo, Bosnia and Herzegovina
Tel: +387 (0)33 277 560 | Fax: +387 (0)33 277 561 | Mob: +387 (0)61 161 102

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