Bosnia and Herzegovina Tax ID Guide — JIB / ID Broj & 12-Digit PDV Number
Bosnia and Herzegovina splits tax administration between the state and its entities, and its tax numbers follow the same split. The entity tax administrations — of the Federation of Bosnia and Herzegovina (FBiH), Republika Srpska (RS) and Brčko District — issue a 13-digit identification number, called the JIB or ID broj. The state-level Indirect Taxation Authority (Uprava za indirektno oporezivanje, UIO), which runs VAT, then gives each registered taxpayer a 12-digit number by removing the leading 4 from the JIB. [1] That 12-digit number is what businesses call their PDV (VAT) number. For citizens, the personal identity number (JMBG) serves as the tax number.
Bosnia and Herzegovina's Tax IDs at a Glance
| Number | Issuer | Format | Who has one |
|---|---|---|---|
| JIB / ID broj | Tax Administration of FBiH, RS or Brčko District | 13 digits, e.g. 4209999930000 (illustrative) | Companies, branches, sole proprietors, non-residents with local tax obligations |
| PDV number (indirect-tax ID) | UIO | 12 digits — the JIB without its leading 4, e.g. 209999930000 | Anyone registered with UIO for VAT, foreign trade, freight forwarding or excise |
| JMBG | Civil registration | 13 digits, beginning with the date of birth | Citizens of Bosnia and Herzegovina |
A real, published pair: BH Telecom's JIB is 4200211100005 and its PDV number is 200211100005.
The 13-Digit JIB
FBiH structure
The FBiH Tax Administration's rulebook sets out the number for a resident legal person: [2]
| Digits | Meaning |
|---|---|
| 1–2 | Type: 42 FBiH legal person or its unit; 44 branch of a company seated in RS; 46 branch of a company seated in Brčko District; 48 branch of a non-resident legal person |
| 3–4 | Canton where the number was first assigned |
| 5–8 | Number set by the Tax Administration |
| 9 | Check digit |
| 10–12 | Unit code: 000 for the main entity, 001–999 for its units |
| 13 | Check digit |
Sole proprietors (samostalni poduzetnici) have the same layout starting 43. Non-resident legal persons get numbers starting 500–504, depending on why they are registered, and diplomatic missions and international organisations get numbers starting 6. A non-resident individual's number starts with their date of birth. [2]
RS structure
In Republika Srpska, a legal person's JIB is 44 followed by six sequential digits, a check digit, a three-digit unit code and a final check digit. Entrepreneurs start with 45; condominium communities, foreign entities, non-residents and ex-officio registrations use 494–497. RS units of FBiH companies start 42, and units of Brčko District companies start 46. [3]
For resident legal persons and their branches, the two rulebooks use matching codes for where the company is seated: 42 for FBiH, 44 for RS and 46 for Brčko District. Other prefixes break this pattern — RS also uses 44 for branches of foreign companies, and 48 in FBiH is a branch of a non-resident — so don't read the second digit as a location on its own. Brčko District issues its own JIBs; its numbering rules are not published online.
UIO's taxpayer database labels the 12-digit number "JIB (VAT broj)", so you will also see "JIB" used for the 12-digit form.
The 12-Digit PDV Number
UIO's registration rulebook says its identification number "sastoji se od 12 cifara" (has 12 digits), and is formed by removing the common leading digit 4 from the 13-digit JIB. [1] So 4200211100005 becomes 200211100005. There is no BA prefix.
Two groups get a number that starts with 1 instead:
- Individuals whose tax base is agricultural or forestry income, who use their JMBG for tax purposes.
- Non-residents registering for VAT through a tax proxy.
For both, UIO creates a 13-digit number starting 41, and the 12-digit form then starts with 1. [1]
A 12-digit number does not by itself prove VAT registration. UIO registers taxpayers on four bases — VAT, foreign trade, international freight forwarding and excise — and its database shows a separate "PDV obveznik" (VAT payer) flag. [1]
Check Digits
The 9th and 13th digits of a JIB are check digits. The RS rulebook says both are calculated "по модулу 11" (modulo 11): the 9th over the first eight digits and the 13th over the whole number. [3] Neither rulebook publishes the weights.
The following weights are unofficial: they are derived from, and match virtually all of, the 164,053 JIBs in the FBiH Tax Administration's published taxpayer register.
- 13th digit: multiply digits 1–12 by 7, 6, 5, 4, 3, 2, 7, 6, 5, 4, 3, 2 and add them up. Take the remainder after dividing by 11. If it is 0 or 1, the check digit is 0; otherwise it is 11 minus the remainder.
- 9th digit: multiply digits 2–8 by 2, 7, 6, 5, 4, 3, 2 and apply the same rule (a remainder of 1 gives 0). This fits numbers starting
42–46, but not48.
For a 12-digit PDV number, put the leading 4 back before checking. Worked example for 4200211100005: the 9th-digit sum is 23, remainder 1, so the check digit is 0; the 13th-digit sum is 61, remainder 6, so the check digit is 11 − 6 = 5.
Who Must Register
| Who | Rule |
|---|---|
| Businesses with taxable supplies over BAM 100,000 in the previous year, or likely to exceed it | Register for VAT with UIO; related companies' turnover counts together |
| New VAT payers | Apply by the 20th of the month after the month the threshold was or is likely to be exceeded |
| Businesses below the threshold | May register voluntarily; they must then stay registered for at least 60 months |
| Non-residents supplying goods or services in Bosnia and Herzegovina | Register through a tax proxy seated in the country |
| FBiH legal persons, units, sole proprietors and non-residents with FBiH income | Hold an FBiH ID number |
| RS legal persons and entrepreneurs | Register with the RS Tax Administration within 8 days of registering with the competent body |
The VAT threshold rose from BAM 50,000 to BAM 100,000 with effect from 2 December 2023. [4] [9] Businesses below it cannot show VAT on their invoices or deduct input tax. VAT is charged at a single standard rate of 17%. [5] UIO lists no amendment to the VAT Law in 2026, so both are unchanged as of 13 October 2026.
How to Register
Register with the entity tax administration first. In FBiH, companies registering through the one-stop system get their ID number without a separate application, and since May 2024 courts have been able to pre-register a company electronically for a temporary ID number, which the Tax Administration must answer within 24 hours. [10] [2] In RS, use forms PR-1 (legal person), PR-2 (entrepreneur) or PR-3 (foreigner), or the single registration system. [3]
Then apply to UIO on form ZR-1 at one of its regional centres (Banja Luka, Mostar, Sarajevo or Tuzla), attaching the court registration decision and the entity's registration certificate if the JIB is not on the court decision. [6]
Cross-Border Notes
- Non-residents. A taxable person without a seat in Bosnia and Herzegovina that makes supplies there registers through a tax proxy (porezni punomoćnik) seated in the country, and the two are jointly and severally liable for the VAT. [5] Their 12-digit number starts with
1. - Not in VIES. Bosnia and Herzegovina is not an EU member, so its numbers cannot be checked on VIES.
E-invoicing and fiscalisation
- FBiH. The Law on Fiscalisation of Transactions (Official Gazette of FBiH 9/26) introduces e-invoices for B2B and B2G transactions in the EN 16931 format, reported in real time to the FBiH Tax Administration. Each e-invoice must show the issuer's ID number and VAT ID number. The law is in force but not yet applied: it applies once its implementing rules and systems are in place, and at the latest 18 months after the month it entered into force. Businesses then have 2 years to comply for B2C transactions and 3 years for B2B and B2G. [7] As of 13 October 2026, no implementing rules had been published on the Tax Administration's website.
- Republika Srpska. Under its 2022 Law on Fiscalisation, every sale — whether paid in cash or not — must go through an electronic fiscal device, and a receipt for a business buyer shows the buyer's JIB. [11] RS has no B2B e-invoicing mandate.
- State level. UIO has no e-invoicing mandate. VAT invoices must show the supplier's indirect-tax ID number and the buyer's where it has one.
How to Verify a Bosnian Tax ID
- UIO taxpayer database. UIO's free Baza obveznika (English) searches by name or by the 12-digit number, behind a verification code. A 13-digit JIB returns nothing — drop the leading 4. Results show the name and address, whether the business is a VAT payer, and its status. UIO says the database is updated daily. [8]
- FBiH taxpayer register. The FBiH Tax Administration publishes its register of taxpayers, and a list of revoked JIBs, on its website.
- Lookuptax. Use the Bosnia and Herzegovina JIB validator. Enter the 12-digit form for a registry check.
- See also our guide on how to verify a Bosnian VAT number.
Recent Changes
- 2026-07-08 — Procedure for refunding VAT on a first home applies. (UIO) — see event
- 2026-05-14 — FBiH ID rulebook amendment (36/26): a company moving its seat into FBiH from RS or Brčko District gets its FBiH ID number without going through new-company registration, and courts outside the one-stop system can have an ID number assigned from form POR-500/501. (FBiH Tax Administration)
- 2026-03-19 — FBiH ID rulebook amendment (19/26): court pre-registration rewritten to cover companies moving their seat in from RS or Brčko District, bankruptcy estates and companies restructuring; new rules for moving a company's seat within BiH. (FBiH Tax Administration)
- 2026-02 — FBiH Law on Fiscalisation of Transactions (9/26) enters into force; not yet applied. (FBiH Tax Administration)
- 2023-12-02 — VAT registration threshold raised from BAM 50,000 to BAM 100,000. (UIO)
Frequently Asked Questions
What is the difference between the JIB and the PDV number?
The JIB is the 13-digit number issued by the entity tax administration. The PDV (VAT) number is the 12-digit number UIO forms from it by removing the leading 4 — so JIB 4200211100005 becomes PDV number 200211100005.
Why can't I find a 13-digit JIB in UIO's taxpayer database?
UIO's database searches by the 12-digit number only and asks for all 12 digits. Remove the leading 4 from the JIB and search again.
Who issues the JIB — UIO or the tax administration?
The entity tax administration of FBiH, Republika Srpska or Brčko District issues the 13-digit JIB. UIO, the state Indirect Taxation Authority, derives the 12-digit indirect-tax number from it when a business registers for VAT, foreign trade, freight forwarding or excise.
What do the first digits of a JIB mean?
In FBiH, 42 is a legal person, 43 a sole proprietor, 44 a branch of a company seated in Republika Srpska, 46 a branch of a company seated in Brčko District and 48 a branch of a non-resident. In Republika Srpska, 44 is a legal person (including a branch of a foreign company) and 45 an entrepreneur, while RS units of FBiH and Brčko District companies start 42 and 46.
Does a 12-digit number prove that a business is VAT-registered?
No. UIO also registers businesses for foreign trade, freight forwarding and excise. Check the "PDV obveznik" (VAT payer) flag in UIO's taxpayer database.
What is the VAT registration threshold in Bosnia and Herzegovina?
BAM 100,000 of taxable supplies in the previous year, or expected to be exceeded, since 2 December 2023. It was BAM 50,000 before then. The VAT rate is 17%.
How does a foreign company register for VAT in Bosnia and Herzegovina?
Through a tax proxy seated in Bosnia and Herzegovina, who is jointly and severally liable for the VAT. UIO gives the non-resident a 12-digit number starting with 1.
Is e-invoicing mandatory in Bosnia and Herzegovina?
Not yet. FBiH's Law on Fiscalisation of Transactions is in force but not yet applied; once it applies, B2B and B2G e-invoicing must be in place within three years. Republika Srpska requires every sale to go through an electronic fiscal device but has no e-invoicing mandate, and there is no state-level mandate.
Related Resources
- Bosnia and Herzegovina JIB validator
- How to verify a Bosnian VAT number
- Worldwide VAT, GST and sales tax rates
- Neighbouring TIN guides: Serbia, Croatia, Montenegro, Slovenia
- Bosnia and Herzegovina tax changes
How Lookuptax can help you in VAT validation?
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