The new rules cover five types of tax certificates, set a five-day processing period for complete applications and establish a 15.00 KM administrative fee, with certificates recognised as official public documents.
Bosnia and Herzegovina’s Federal Ministry of Finance has adopted new rules governing the issuance of tax certificates by the Federal Tax Administration (FTA), covering taxpayers’ tax liabilities, registration status and residency.
The Rulebook on issuing Certificates from Official Records of the Tax Administration of the Federation of Bosnia and Herzegovina (FBiH) was published in Official Gazette No. 68/26 on 2 September 2026 and entered into force on 10 September 2026.
Tax liabilities
The FTA will issue a Certificate of Tax Liabilities Status confirming a taxpayer’s recorded liabilities as of the date of issuance. This includes due unpaid obligations, potential tax liabilities, deferred obligations and liabilities covered by approved instalment arrangements.
Taxpayer registration
The Certificate of Status in the Register of Taxpayers will confirm whether a taxpayer is registered, not registered, has had its tax ID revoked or has been deleted from the Register of Taxpayers.
Tax paid
The Certificate of Calculated and Paid Tax will confirm relevant tax information recorded by the FTA. Applications will be checked against the nPIS system before the certificate is issued.
Residency status
The FTA will also issue Certificate of Residency and Certificate of Non-Residency in accordance with the forms and requirements under the Rulebook on Tax Residency.
Applications and deadlines
Applications may be submitted in person, by post or electronically. Complete applications will generally be processed within five days. Applicants will have five days to correct an incomplete application, after which it will be treated as not submitted.
An administrative fee of 15.00 KM applies under the Law on Federal Administrative Fees. The certificates issued under the new rules have the status of official public documents.
Applications submitted before the rulebook entered into force will continue to be processed under the previous rules.
