Professional service
VAT returns and records in Sarajevo
Let us handle your VAT records and timely submission of returns to the ITA. The ENS team monitors all legislative changes and represents you in case of inspections.
Quick answer
When must the VAT return be filed? The VAT return must be submitted electronically to the Indirect Taxation Authority (ITA) by the 10th of the current month for the previous accounting period (month). Late filing results in financial penalties.
What does our VAT service include?
Maintaining incoming invoice book (KUF)
Recording all incoming invoices, verifying VAT correctness and reconciling with business books.
Maintaining outgoing invoice book (KIF)
Tracking all outgoing invoices, calculating output VAT and recording per ITA regulations.
Monthly VAT calculation
Accurate calculation of net VAT liability (difference between output and input VAT) for each period.
Electronic VAT return submission to ITA
Timely filing via the ITA e-portal with notification of any issues.
VAT refund requests
Preparation and submission of refund requests when input VAT exceeds output VAT.
Representation during ITA inspections
Attendance and representation during ITA inspection, preparation of responses and documentation.
Who is the VAT service for?
- VAT payers (turnover > 50,000 BAM)
- Voluntary VAT registrants who want to deduct input VAT
- Companies with complex VAT transactions (export, import)
- Entrepreneurs who want to avoid penalties for late filing
- New VAT registrants who need to set up a system
Frequently asked questions about VAT
Who must be registered for VAT in BiH?
Mandatory registration arises when turnover reaches 50,000 BAM in 12 months. Voluntary registration is possible earlier.
How often is the VAT return filed?
For most payers — monthly (by the 10th of the month for the previous period). Quarterly filing is possible for payers with lower turnover with ITA approval.
What if I make an error in the VAT return?
It is possible to submit a correction to a previous VAT return. ENS maintains records with high precision, but in case of an error we immediately take steps to correct it.
Can ENS represent my company at the ITA?
Yes, we can represent your company in all communications with the ITA, including inspections and requests for clarification.
Other ENS d.o.o. services
Let us handle your VAT records
Schedule a free consultation and get a quote tailored to your needs.