VAT in Bosnia-Herzegovina : institutional and legal aspects

Journal
Antic, D.
Bosnia and Herzegovina
International VAT Monitor 2006 (Volume 17), No. 6
PriceUSD 45

Bosnia-Herzegovina replaced its sales tax system with VAT on 1 January 2006. Introduction of VAT was the final phase of a reform of many years in the area of indirect taxes. That reform was a complex operation because Bosnia-Herzegovina also had to reorganize its internal structure of institutions and legislation at state level. In this article, the author describes the main institutional and legal aspects of BiH's VAT legislation.