New regulations introduce tax debt screening for founders, faster administrative timelines, and clearer rules for business relocations and pre-registration.
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 changes, published in Official Gazette No. 19/26 on 11 March 2026, take effect on 19 March 2026.
A key feature of the reform is the introduction of tax debt checks for founders and related parties. The Tax Administration (TA) will suspend the assignment of a TIN if a founder, owner, or related legal entity has outstanding tax liabilities. The suspension remains in place until the debt is settled, although bankruptcy estates are exempt from this restriction.
The rules also clarify what constitutes a “related legal entity.” An entity is considered related where a founder directly or indirectly holds at least 51% of shares, voting rights, or overall value. However, entities already in bankruptcy or removed from the court register are excluded from this definition.
To streamline administrative processes, the TA must now respond to court requests for identification numbers within 24 hours via electronic communication. Where a suspension is triggered due to outstanding tax debts, it may last for a maximum of seven days from the date of the court’s request.
The updated framework also introduces detailed procedures for businesses relocating their registered office. Companies moving their headquarters into FBiH from Republika Srpska or Brčko District will be treated as newly registered entities and must submit supporting documentation, including a court decision, an accounting services contract, and proof of legal use of business premises. Conversely, entities relocating out of FBiH will have their TINs deregistered.
Strict compliance deadlines apply to such relocations. Businesses must complete the required procedures within five days of receiving a court decision on the change of seat, with non-compliance classified as illegal business activity.
The regulations also define “pre-registration” as a change in legal form from a company (preduzeće) to a business society (privredno društvo), requiring the same procedure as registering a new entity.
