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Bosnia and Herzegovina Tax Information

17% PDV

PDV is 17% standard. Different systems in Federation BiH and RS. Source: Indirect Taxation Authority BiH.

Contractor Services to Invoice

  • Labor charges
  • Material costs
  • Equipment rental
  • Permit fees
  • Subcontractor work
  • Change orders
  • Warranty work

Invoice Requirements in Bosnia and Herzegovina

JIB number
PDV number if registered
Client details
Invoice number
PDV breakdown
Total in BAM

Payment Terms

Progress billing at milestones. Retain 5-10% until final inspection.

Gotovina15 dana30 danaRok

Payment Methods in Bosnia and Herzegovina

Bank TransferCredit CardCash

Contractor Invoice Tips

  • Break down materials and labor
  • Reference permits
  • Document change orders
  • Include lien waiver language
  • Track progress payments

Frequently Asked Questions

What tax rate applies to contractor invoices in Bosnia and Herzegovina?

Bosnia and Herzegovina has 17% PDV. PDV is 17% standard. Different systems in Federation BiH and RS. Source: Indirect Taxation Authority BiH.

What payment methods are common for contractors in Bosnia and Herzegovina?

Common payment methods in Bosnia and Herzegovina include: Bank Transfer, Credit Card, Cash. Progress billing at milestones. Retain 5-10% until final inspection.

What should contractor invoices include in Bosnia and Herzegovina?

Your invoice should include: JIB number, PDV number if registered, Client details, Invoice number. For contractor services specifically, also include: Labor charges, Material costs, Equipment rental.

How should contractors bill for projects?

Progress invoicing at milestones. Break down labor, materials, and subcontractor costs.

How do contractors handle material markup?

15-25% markup is standard. State policy in contracts.

What PDV rates apply?

Bosnia has 17% standard VAT nationwide. Some items reduced or exempt. Rate unified across both entities since 2006.