Esta guía ofrece una visión general del IVA en Bosnia y Herzegovina, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está dirigida a las empresas que realizan transacciones dentro de Bosnia y Herzegovina.
El país tiene un tipo impositivo único y fijo del IVA (17 %), sin tipos reducidos ni especiales.
Las empresas extranjeras que incurran en IVA por gastos elegibles en Bosnia y Herzegovina pueden solicitar su devolución.
Por lo general, una empresa tendrá derecho a solicitar la devolución del IVA en Bosnia y Herzegovina si no está registrada a efectos del IVA en Bosnia y Herzegovina (y, por lo tanto, no tiene un número de IVA en Bosnia y Herzegovina) y no realiza suministros imponibles que estén sujetos al IVA en Bosnia y Herzegovina.
No, en Bosnia y Herzegovina se permite incluir fotocopias y escaneos en las solicitudes de devolución del IVA.
Por lo general, las empresas pueden reclamar los siguientes gastos como parte de la devolución del IVA en Bosnia y Herzegovina: gasóleo, entradas a ferias y exposiciones, y otros gastos generales de la empresa (como honorarios profesionales).
Explore la información sobre impuestos indirectos en estos países:
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