Accounting
Bookkeeping for Sole Traders in BiH — Complete Guide
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Emir Begić
08. Februar 2026.
7 min
Everything sole trader owners must know about bookkeeping obligations, the lump-sum tax system and switching to VAT in FBiH.
A sole trader (obrt) is one of the most popular business forms in Bosnia and Herzegovina. Sole traders can operate as lump-sum taxpayers or as income tax payers based on actual income.
The lump-sum system is simpler: pay a fixed monthly amount of tax and contributions without keeping complex books, but with an annual turnover limit of 50,000 BAM.
If you exceed the lump-sum limit, you switch to keeping full business books: books of income and expenses, turnover books and fixed asset records.
ENS d.o.o. specialises in working with sole traders in Sarajevo. Contact us: +387 61 158 271
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