Bosnia and Herzegovina Customs Agency Posts VAT E-Filing Instructions

The Bosnian-Herzegovinian Indirect Tax Authority July 8 posted online instructions for timely VAT e-filing. Topics covered include: 1) the requirement to submit e-records from January 2021 onward; 2) bookkeeping and accounting regulations for the timely calculation of VAT for each tax period; 3) the requirement to cooperate with the Indirect Tax Authority; 4) the e-records submission deadline of the 20th of the month after the end of the tax period; 5) the taxpayer obligation to record all purchases or deliveries contained in the VAT returns individually; 6) the requirement to submit e-records only for purchases recorded in the self-taxation report; ...