Bosnia And Herzegovina
TIN validation guidance for Bosnia And Herzegovina
Access country-specific reference information, recognised formats and validation resources designed for compliance teams, finance departments and enterprise operations.
TIN Check Bosnia and Herzegovina
Individuals :
Bosnia and Herzegovina consists of two entities: Federation of Bosnia and Herzegovina (FBiH) and Republika Srpska (RS), with a third region, the Br?ko District (BD), being administered by both.
In the Federation of Bosnia and Herzegovina, personal income tax (PIT) payers are considered to be:
Residents, subjecting them to tax on their worldwide income.
Non-residents who perform independent business activity through a permanent place of business activities in the territory of the Federation of Bosnia and Herzegovina, subjecting them to tax on income generated from such permanent place of business.
Non-residents who perform dependent business activity in the territory of the Federation of Bosnia and Herzegovina, subjecting them to tax on income generated from such dependent business activity.
Non-residents who earn income from movable and immovable property, royalties, patents, licences, and capital investments where ownership of the underlying property is in the territory of the Federation of Bosnia and Herzegovina, subjecting them to tax on income earned from such property.
In Republika Srpska, PIT payers are residents, as well as non-residents who earn income in the territory of Republika Srpska.
Format:
12 / 13 Digits (NNNNNNNNNNNNN)
Entities :
Bosnia and Herzegovina consists of two entities: Federation of Bosnia and Herzegovina (FBiH) and Republika Srpska (RS), with a third region, the Br?ko District (BD), being administered by both. Direct taxes are imposed at the entity/district level, while indirect tax regulations are imposed at the state level. CIT systems in Bosnia and Herzegovina have been partially harmonised in the past few years, but significant differences remain. The Federation of Bosnia and Herzegovina, Republika Srpska, and the Br?ko District tax resident corporations on a worldwide basis. Non-residents are taxed on income realised in the FBiH, RS, and BD territories.
Format:
| Type | Number format | Description |
|---|---|---|
| MBS | 12-34-5678-90 | 2 digits "-" 2 digits "-" 4 digits "-" 2 digits |
| MBS | 1-2345-67 | 1 digit "-" 4 digits "-" 2 digits |
| MBS | 1-123 | 1 digit "-" 3 digits |
| MBS | 1-1234 | 1 digit "-" 4 digits |
| MBS | 1-12345 | 1 digit "-" 5 digits |
| JIB | 1234567890123 | 13 digits |
| PIB | 123456789012 | 12 digits |
Official example structures
Use the following examples as guidance for commonly recognised tax identification formats.
