The Multilateral Convention to execute tax agreement related measures to prevent base erosion and profit shifting (MLI) entered into force for Bosnia and Herzegovina on 1 January 2021. As regards the double taxation agreement (DTA) between Bosnia and Herzegovina and the other jurisdictions for which the MLI has already entered into force, the MLI is generally effective from 1 January 2021 for withholding taxes and for taxable periods beginning on or after 1 July 2021 in respect of other taxes.
Related Posts
Bosnia and Herzegovina enacts mandatory e-invoicing
The Parliament of the Federation of Bosnia and Herzegovina (FBiH) has enacted the Law on Fiscalization of Transactions, effective 12 February 2026. The law requires real-time electronic reporting of B2G, B2B, and B2C transactions and will be
Read MoreBosnia and Herzegovina: Srpska sets deadline for 2025–2026 tax returns
Bosnia and Herzegovina’s Tax Administration of Republika Srpska has confirmed that 31 March 2026 is the deadline for submitting annual tax returns for 2025 and 2026. Returns can be filed electronically, and taxpayers are urged to meet the deadline
Read MoreBosnia and Herzegovina: Upper house adopts mandatory e-invoicing law
Bosnia and Herzegovina’s House of People (Upper House) adopted a law requiring all transactions to be reported electronically in real time, aiming to improve tax compliance and reduce the informal economy. The law was published in Official
Read MoreBosnia and Herzegovina cuts excise duties on oil to ease market pressure
Bosnia and Herzegovina’s House of Representatives adopted amendments to the Law on Excise Duties on 16 March 2026, enabling the Council of Ministers to reduce or abolish excise duties on diesel, petrol, kerosene, heating oil, and biofuel for up to
Read MoreBosnia and Herzegovina tightens TIN registration rules with debt checks, stricter relocation procedures
The Federation of Bosnia and Herzegovina (FBiH) has introduced updated rules governing the registration and assignment of tax identification numbers (TINs), strengthening oversight of new business registrations and corporate restructuring. The
Read MoreBosnia and Herzegovina, Iceland hold negotiations for income tax treaty
Bosnia and Herzegovina’s Ministry of Foreign Affairs announced that officials from Bosnia and Herzegovina and Iceland held talks on 18 February 2026 to review bilateral relations. The meeting marked the start of preparations for negotiating an
Read More