In the Official Gazette of the FBIH No. 101/24 of 20 December 2024, the Regulations on Amendments to the Regulations on the Application of the FBIH Income Tax Act and the FBIH Profit Tax Act were published.
The aforementioned changes extend the taxpayer’s obligation to submit the necessary forms to the Tax Administration electronically using a qualified electronic certificate.
Namely, the date 01.01.2025 was specified, from which the above-mentioned obligation was valid. Now it has been amended and from June 1, 2025, taxpayers are obliged to submit the forms prescribed by the Rulebook to the FBIH Tax Administration electronically using a qualified electronic certificate.