In Bosnia and Herzegovina (BiH), the Tax Identification Number (TIN) is a crucial identifier used for tax administration purposes. It is mandatory for individuals, businesses, and legal entities to possess a valid TIN to ensure compliance with the country’s tax regulations. This guide provides detailed information on TIN types, formats, registration processes, and verification methods, all sourced from official government resources to guarantee accuracy.
Tax Identification Number Types
In BiH, the primary form of TIN is known as the “Jedinstveni Identifikacioni Broj” (JIB), which translates to “Unique Identification Number.” The JIB is utilized for various tax-related purposes, including Value Added Tax (VAT) registration.
- Individuals: Assigned a Personal Identification Number (JMBG), which is used for personal identification but not for tax purposes.
- Businesses and Legal Entities: Assigned a JIB upon registration with the relevant tax authorities.
TIN Format and Structure
The JIB consists of 13 digits, structured as follows:
- First 6 digits: Represent the date of registration (DDMMYY).
- Next 3 digits: Denote the code of the municipality where the entity is registered.
- Following 3 digits: Sequential number assigned by the tax authority.
- Last digit: Control number used for verification purposes.
This format ensures a unique and verifiable identifier for each registered entity.
Issuing Authority and Registration Process
The Indirect Taxation Authority of Bosnia and Herzegovina (ITA BiH) is responsible for issuing TINs (JIBs) to businesses and legal entities.
Official Website: www.uino.gov.ba
Registration Process:
- Eligibility: All businesses and legal entities operating in BiH are required to register for a JIB.
- Required Documents:
- Completed registration form (Form ZR 1).
- Decision on entry in the court register.
- Registration certificate from the competent tax administration.
- Identification documents of the owner and responsible persons.
- Proof of payment of administrative fees.
- Application Submission: Submit the completed application and required documents to the competent regional center of the ITA BiH.
- Fees:
- Application fee: 10.00 BAM
- Issuance fee for the registration decision: 10.00 BAM
- Issuance fee for the registration certificate: 20.00 BAM
Detailed instructions and forms are available on the.
TIN Verification and Lookup
To verify the validity of a TIN (JIB), individuals and businesses can utilize the official verification tools provided by the ITA BiH.
Using official resources for TIN verification is essential to ensure accuracy and compliance with tax regulations.
TIN and VAT Number Connection
In BiH, the TIN (JIB) also serves as the VAT number for entities registered for VAT. The format remains the same as the JIB.
Example: If a company’s JIB is 0101995123456, this number is also used as its VAT identification number.
This dual usage simplifies the identification process for tax purposes.
Importance of Accurate TIN Validation
Accurate validation of TINs is critical for several reasons:
- Tax Compliance: Ensures that entities are correctly registered and fulfilling their tax obligations.
- Business Transactions: Valid TINs are necessary for issuing invoices and conducting business activities.
- Avoiding Penalties: Incorrect or invalid TINs can lead to fines, legal issues, and disruptions in business operations.
Utilizing official verification tools helps maintain the integrity of tax records and supports smooth international operations.