On 3 September 2026, the Indirect Taxation Authority (UIO) published a Public Notice (Javni oglas) outlining updates to administrative procedures affecting taxpayers and customs clients. The notice, issued under the Administrative Procedure Law and the Law on Indirect Taxation Authority, addresses procedural changes in filing appeals, requesting binding rulings, and accessing electronic services. It also announces office hour adjustments at regional centers and the introduction of a new digital case management module. The UIO emphasizes that all administrative acts must comply with the principles of legality, proportionality, and legal certainty as required by the European Administrative Space standards.
Key Takeaways
- Streamlined Appeal Process: The notice introduces a simplified electronic submission for first-instance appeals against tax assessments, reducing the filing window from 15 to 8 days but allowing digital signatures via the qualified eID system. This accelerates dispute resolution and reduces paperwork.
- Enhanced Electronic Service Delivery: A new module in the UIO’s e-services portal enables real-time tracking of application status, automated notifications, and secure document exchange. Taxpayers are encouraged to migrate from paper-based correspondence to the digital channel by 31 December 2026.
- Regional Center Operational Changes: Several regional centers (RC) will adopt unified working hours (08:00–16:00) and designate specific days for in-person consultations. This harmonization aims to improve service consistency across the Federation, Republika Srpska, and Brčko District.
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