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Bookkeeping for Freelancers in BiH — Guide
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Amila Hodžić
28. Februar 2026.
7 min
Practical guide for freelancers in BiH — how to declare income from abroad and organise your business legally.
An increasing number of professionals in BiH work as freelancers for foreign clients through platforms such as Upwork or via direct contracts.
The first decision is between working as a sole trader or forming an LLC. For freelancers with annual income up to 50,000 BAM, a lump-sum sole trader registration is the simplest solution.
When working for foreign clients, invoices are issued without VAT (export of services is VAT-exempt), but proper documentation is required.
ENS d.o.o. has a special package for IT freelancers and digital nomads in Sarajevo: +387 61 158 271
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