The Indirect Taxation Authority of Bosnia and Herzegovina announced on 2 October 2026 that indirect tax collections for September 2026 reached an all-time monthly high of 1.42 billion BAM, representing a 12.4% year-on-year increase. The surge is attributed to robust VAT compliance following the January 2026 e-invoicing mandate, higher excise yields from revised fuel and tobacco rates enacted in March 2026, and improved customs receipts driven by increased import volumes at major border crossings. The result pushes cumulative 2026 indirect tax revenue to 10.8 billion BAM through September, tracking 8.7% above the full-year budget forecast.
Key Takeaways
- VAT Digitalisation Dividend: The mandatory B2B e-invoicing system, operational since 1 January 2026, has expanded the VAT register by 18,000 new taxpayers and reduced the VAT gap from 14.2% to an estimated 9.5%, according to ITA BiH internal analytics.
- Excise Rate Indexation: Automatic semi-annual indexation of excise duties on petroleum products and tobacco, introduced by the March 2026 amendments to the Excise Duty Law, added approximately 85 million BAM in incremental monthly revenue versus the previous fixed-rate regime.
- Customs Efficiency Gains: Deployment of the upgraded e-Carina 3.0 platform at all land border crossings cut average truck processing time by 22%, boosting import duty collections by 65 million BAM month-on-month as throughput volumes rose 9%.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement