The Federation of Bosnia and Herzegovina has amended its Rulebook on taxpayer identification, registration and records, updating procedures for tax identification number allocation, business relocation from Republika Srpska and Brčko District, and court-based pre-registration and PJIB assignment.
Bosnia and Herzegovina’s Federal Ministry of Finance has introduced amendments to the Rulebook on the Allocation of Identification Numbers, Registration and Identification, and Records of Taxpayers in the Territory of the Federation of Bosnia and Herzegovina. The changes were published in the Official Gazette of the Federation of BiH No. 35/26 on 13 May 2026.
The amendments mainly concern procedures for assigning tax identification numbers and taxpayer registration, including cases involving the relocation of a place of establishment from the Republic of Srpska or the Brčko District to the Federation of Bosnia and Herzegovina. They also revise the pre-registration process, where the Federal Tax Administration assigns tax identification numbers ex officio.
Article 1 of the amendments deletes the words “as in the procedure for registration of a new legal entity” from Article 13b, paragraph (1) of the Rulebook.
Article 2 introduces a new paragraph (4) to Article 19, providing that if a competent court not applying the One-Stop Shop system fails to submit a request for allocation of a temporary PJIB in cases specified under Article 19(1)(b), (c) and (d), the Tax Administration shall assign the PJIB on the basis of Form POR-500 or Form POR-501 and the decision of the competent court. Existing paragraphs (4) to (9) are renumbered as paragraphs (5) to (10).
Article 3 stipulates that the Rulebook enters into force on the day following its publication in the Official Gazette of the Federation of BiH.
The Rulebook entered into force on 14 May 2026.
