In today’s global business environment, a precise understanding of the Tax Identification Number (TIN) system in Bosnia and Herzegovina (BiH)—specifically the JIB (Jedinstveni identifikacioni broj) and the PDV broj (VAT Number)—is essential for corporate compliance, KYB checks, and cross-border trade. Operating in BiH requires navigating a highly decentralized government structure where direct taxes are managed at the entity level, while indirect taxes (VAT and customs) are governed at the state level. For foreign contractors, logistics providers, and multinational companies, mastering this dual-registry landscape is critical to avoid customs blockages and severe financial penalties.
Having a single trusted resource that answers every key question makes all the difference between full regulatory adherence and costly operational delays. This FAQ blog delivers clear, complete answers to the 10 most essential questions about BiH tax identifiers—from definition and types, formats and structures, issuing authorities, registration rules, verification methods, to the risks of incorrect numbers.
Businesses that make the smart choice to automate their compliance rely on automated global lookup frameworks to bridge the gap in fragmented markets, ensuring fast, accurate, and fully compliant Tax ID verification for tax, onboarding, customs, and regulatory reporting purposes.
10 Essential Questions About TIN in Bosnia and Herzegovina
Common Questions
1. What is a TIN in Bosnia and Herzegovina?
In Bosnia and Herzegovina, the core Tax Identification Number for businesses is the JIB (Jedinstveni identifikacioni broj), which translates to the Unique Identification Number.
The 13-digit JIB is the master identifier assigned to all legal entities for direct taxation and corporate registration. However, if a business engages in taxable supplies and exceeds the revenue threshold, it must also obtain a PDV broj (VAT Number). The PDV broj is a 12-digit number derived from the JIB and is mandatory for collecting Value Added Tax and clearing customs. Using a JIB on a cross-border or B2B invoice without confirming the entity's active PDV status will lead to rejected input tax claims.
2. What types of TIN numbers exist?
3. What is the format of the TIN?
4. Which authority issues the TIN?
5. Who needs to register for a TIN?
6. How to register or apply for a TIN?
7. How to verify a TIN in Bosnia and Herzegovina?
8. How do companies automate BiH TIN compliance?
9. What are the uses of TIN for businesses in BiH?
10. What happens if a TIN is incorrect or missing?
Conclusion
Bosnia and Herzegovina’s tax identification system is highly complex due to its decentralized nature. While the 13-digit JIB proves legal existence at the entity level, it is the 12-digit PDV broj managed by the state-level Indirect Taxation Authority that ultimately determines your ability to clear customs, issue compliant invoices, and recover the flat 17% VAT.
For companies regularly trading with BiH partners or managing in-country operations, relying on manual checks across fragmented entity and state portals—many of which require CAPTCHA clearance—is inefficient and risky. Implementing a robust TIN validation solution centralizes global compliance logic, prevents unexpected customs delays, and strengthens overall financial controls. By embedding advanced validation into onboarding and payment workflows, businesses achieve full compliance and gain peace of mind across the entire Balkan region.