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How to verify VAT in Bosnia?

VAT (JIB) number Search on UINO website​

VAT number search option is available for free on the Indirect Taxation Authority's (UINO) website in Bosnia. You can access the VAT search here. You can search for a company by its name or a VAT number. This tool requires you to clear a CAPTCHA before you can submit your query.

To verify a Bosnian VAT (JIB) number:

  1. Go to the UINO Taxpayer Database.
  2. Complete the CAPTCHA challenge.
  3. Enter the 12-digit JIB (e.g. 201133590005) or company name.
  4. Submit — results appear immediately.
VAT validation on uino website
VAT validation on UINO website

Example VAT (JIB): 201133590005, 201169940002

A successful verification of the VAT validation on the UINO website will return the following details:

  • Name of the company
  • VAT number
  • Municipality
  • Street
  • ZIP code
  • City
  • Taxpayer — Yes/No
  • Excise taxpayer — Yes/No
  • Customs taxpayer — Yes/No
  • Representative — Yes/No
  • Status — Active/Inactive
Successful Bosnia VAT Verification
Successful Bosnia VAT Verification

For more details on Bosnian tax identifiers, see our Bosnia and Herzegovina Tax ID Guide.

Frequently Asked Questions​

What is the JIB in Bosnia and Herzegovina, and is it the same as the VAT number?​

The JIB (Jedinstveni Identifikacioni Broj — Unique Identification Number) is Bosnia's master tax identifier — a 12-digit number assigned by the Indirect Taxation Authority (UINO). The JIB functions as the VAT number for VAT-registered entities; the same number is used for VAT, excise, and customs. Not all entities with a JIB are VAT-registered — the UINO portal shows separately whether the entity is a "Taxpayer" (VAT), "Excise taxpayer", "Customs taxpayer", or "Representative". Bosnia is not in the EU, so JIBs are not searchable on EU VIES. [1]

What is Bosnia and Herzegovina's VAT rate?​

Bosnia introduced VAT on 1 January 2006 at a single flat rate of 17% — no reduced rates apply (unlike most EU countries). All goods and services are taxed at 17% except explicitly exempt categories (financial services, healthcare, education, postal services). VAT is administered centrally by UINO, which distributes revenues to BiH's entities. [1]

My Bosnian supplier shows as "Inactive" on the UINO portal — can I still do business with them?​

Inactive means the entity is no longer actively registered with UINO for indirect tax. Possible causes: deregistration (turnover fell below BAM 50,000), UINO suspension for non-compliance (missing returns, VAT debts), or cessation of operations. An inactive entity should not be charging 17% VAT — buyer cannot claim input VAT on such invoices. Request an explanation and evidence of their current tax standing before proceeding. [1]

What is the VAT registration threshold in Bosnia and Herzegovina?​

Bosnia's mandatory VAT registration threshold is BAM 50,000 in taxable supplies over 12 calendar months (≈ €25,570, as the BAM is pegged to EUR at 1.95583). Businesses below BAM 50,000 cannot charge or reclaim VAT. Voluntary registration is allowed. Non-resident businesses supplying goods or services in BiH should consult UINO directly for registration obligations. [1]

What do the "Customs taxpayer" and "Excise taxpayer" designations mean?​

The UINO portal distinguishes three registrations: (1) Taxpayer — registered for VAT; (2) Excise taxpayer — registered for excise on alcohol, tobacco, fuel, coffee; (3) Customs taxpayer — registered as importer of record or customs agent. A business can hold one or all three registrations simultaneously. For VAT invoice purposes, only "Taxpayer: Yes" is relevant for input VAT reclaims. [1]

Bosnia is not in the EU — how do EU businesses handle VAT on imports from Bosnia?​

For EU businesses importing goods from Bosnia: import VAT and customs duties are payable at the EU border (with potential import VAT reclaim via the EU member state VAT return); there is no reverse charge on goods imports. A Stabilization and Association Agreement (SAA) provides preferential tariff rates on many BiH goods. For services from Bosnia to EU VAT-registered businesses, EU reverse charge applies (Article 44 of EU VAT Directive — place of supply is the EU recipient's country). [1]

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