A project in Bosnia and Herz.?
Bosnia and Herz. isn't yet part of our established network of local contacts. We assess every project case by case, though, and can bring in a trusted local partner (lawyer, accountant) if needed to create and direct your structure.
The path to creating a d.o.o. in Bosnia and Herz., step by step
These timelines assume a complete file (ID documents, supporting evidence, governance decisions made): an incomplete file is the single most common cause of delay, ahead of the administrative timelines themselves. Once the file is genuinely complete, expect generally 3 to 8 weeks for the legal process itself.
Minimum share capital: KM 1,000.
Project scoping & complete file
Gathering ID documents, mandate, governance decisions and choice of bank — the essential groundwork for the legal timelines below to actually start running.
Notarial incorporation deed
The founding deed must be drafted and authenticated by a public notary, who verifies the founders' legal capacity and the articles' compliance.
Minimum capital
KM 1,000 minimum to be paid into a temporary bank account before filing with the register court.
Court registration
A non-resident founder needs apostilled documents from abroad, which extends the timeframe.
Tax number and operational account
Once the registration decision is obtained, the company registers with the tax authority and opens its operational bank account.
Safety margin — opening the bank account
On top of the legal timelines above, allow one week of banking margin: KYC checks, extra documentation or a branch appointment can extend account opening, particularly for a non-resident director.
VAT
| Taux | ||
|---|---|---|
| Standard rate | 17% | |
| Reduced rates | Single rate | no general reduced rate to date; a reform introducing 5% (essential goods) and 22% (luxury goods) is under parliamentary discussion |
Corporate tax
10% (Federation of BiH, Republika Srpska and Brčko District).
Is a visa required?
Visa-exempt nationals can enter and stay up to 90 days in any 180-day period. For an extended stay tied to running the business, a separate residence permit is needed.
Information provided for guidance (July 2026), subject to change depending on local regulation, the bank and the relevant authority. We confirm the precise timeline with you during the initial assessment of your project.
Opening a bank account
Is presence in Bosnia and Herzegovina required?
There is no nationality or residency condition for the founder; a local law firm can handle the entire process on their behalf, with a foreigner ID number sufficient for the non-resident director.
Observed timeframe to open the account
3 to 6 weeks for a resident, 4 to 8 weeks for a foreign founder whose documents must be apostilled from abroad.
Share capital deposit
Minimum share capital: KM 1,000.
Ultimate Beneficial Owner (UBO) register
Every director or shareholder must be declared as an Ultimate Beneficial Owner (UBO) in the national register — a requirement stemming from EU anti-money-laundering directives (or equivalent standards outside the EU). Bank scrutiny is heightened in two situations common among international clients: when a shareholder or director is a US citizen or US tax resident (FATCA then imposes extra reporting obligations on the bank, which can slow down or complicate account opening); and when a shareholder is based in an African country rated higher-risk by the FATF (extra proof of the origin of funds, longer KYC validation times). We anticipate this with you from the initial assessment if your structure involves such profiles.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.
Selling on-site and clearing customs
Securing a premises or retail location
Commercial lease and registering the establishment with the business entity register of the relevant entity (FBiH or RS).
On-site sales & till
A fiscal till is mandatory for recording retail sales under each entity's legislation (FBiH / RS).
Cash register suppliers
- myPOS
- SumUp
- Zettle (PayPal)
- Shopify POS
- Lightspeed
Payment providers for small businesses
- PayPal Business
- myPOS
- Adyen (couverture partielle)
- Stripe (couverture partielle)
- acquéreur bancaire local (UniCredit, Intesa)
Indicative, non-exhaustive list of examples of solutions present on the local market — availability and terms change quickly; we help you select the best-suited offer during the assessment of your project.
Customs & ATA carnet
To exhibit or sell equipment at a trade fair, the ATA carnet allows temporary import of goods — professional equipment, samples, stand fittings — without advancing customs duties or import VAT, provided they are re-exported within the allotted period (generally 12 months, sometimes 6 months for fair equipment). The carnet is issued by the chamber of commerce in the country of departure and recognised across the international network of ATA Convention countries, a network that covers the Bosnia and Herz..
Importing products from outside the European Union
To import goods from a non-EU country (China, the US, etc.), an EORI number is essential for any customs procedure. Customs duties depend on the tariff code (combined nomenclature) and the product's origin; import VAT is then due at the rate applicable in the destination country, generally recoverable if the business is VAT-registered. Depending on trade agreements in force, some products benefit from reduced or zero duties on presentation of a certificate of origin. The competent authority for these procedures is Indirect Taxation Authority (UINO) — Customs.
On-site consumer rules
As The Bosnia and Herz. is not an EU/EEA member, consumer-protection rules (right of withdrawal, price display, warranties) fall under national law and can differ significantly from the harmonised European framework. We check this point with you based on your on-site sales activity.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.