Document format and locale facts for Bosnia & Herzegovina

Limited guidance reviewed

Document vocabulary and checks

Bosnia and Herzegovina's ordinary VAT-invoice field set and duty to retain invoice/credit-note/payment-statement copies are reviewed from the official Law and Rulebook. A current universal retention duration is not stated in those reviewed provisions, and the accounting-law period and any current structured-electronic or fiscalization mandate still require a controlling official instrument; the pack therefore remains partial.

Evidence snapshot: 3 official sources · last reviewed 2026-07-20. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: PDV (VAT). Business identifier labels: PDV registration number.

• Required when applicable: Article 107 of the official VAT Rulebook requires at least the supplier's name, address and indirect-tax identification number; invoice place, date and number; supply date; purchaser name, address and indirect-tax number when it exists; commercial name/type/quantity/price of the goods or services; individual and total values excluding VAT; VAT rate and total VAT; and total consideration including VAT. If VAT is not charged, state the Law article supporting that treatment.Evidence BA_ITA_VAT_RULEBOOK · reviewed 2026-07-18 · review by 2027-01-18 · automation advisory only
• Required when applicable: VAT Law article 56 requires the supplier to keep copies of all invoices, credit notes and payment statements and to keep VAT accounts in accordance with accounting regulations. The reviewed ITA instruments do not state a universal number of years here, so determine the current accounting-law retention period before disposal.Evidence BA_ITA_VAT_LAW_TAX_INVOICE · reviewed 2026-07-18 · review by 2027-01-18 · automation advisory only
• Guidance: The reviewed ITA VAT Law and Rulebook establish the ordinary VAT tax-invoice content and permit a document serving as an invoice; they do not, in the cited provisions, establish a current universal structured e-invoice mandate or authority transmission workflow. This preview is an ordinary printable document and must not be presented as an authority-validated electronic artifact.Evidence BA_ITA_VAT_LAW_TAX_INVOICE, BA_ITA_VAT_RULEBOOK · reviewed 2026-07-18 · review by 2027-01-18 · automation advisory only

Identifier format guidance: See the relevant authority.