Akcionarsko društvo (a.d.), closed joint-stock company, Republika SrpskaBosnia
What it takes to form, own and run a public limited company in Bosnia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Akcionarsko društvo u smislu ovog zakona jeste privredno društvo koje osniva jedno ili više pravnih i / ili
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Zatvoreno akcionarsko društvo ima direktora ili upravni odbor.
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Minimalni novčani ulog osnovnog kapitala zatvorenog akcionarskog društva na dan upisa u registar iznosi
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Порез на добит се плаћа по стопи од 10% на пореску основицу за ту пореску годину.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Required
- A resident director
- Not required
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 1
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Zatvoreno akcionarsko društvo ima direktora ili upravni odbor.
- Shareholders
- At least 1 · a company may be one
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Akcionarsko društvo u smislu ovog zakona jeste privredno društvo koje osniva jedno ili više pravnih i / ili
- Members
- At least 1 · one person may form it alone
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Akcionarsko društvo u smislu ovog zakona jeste privredno društvo koje osniva jedno ili više pravnih i / ili
- A local company secretary
- Not required
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Otvoreno akcionarsko društvo može da ima sekretara, koga bira upravni odbor društva.
- A local registered agent
- Not required
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Sjedište privrednog društva određuje se osnivačkim aktom i registruje se
Each year, at the registry
- Annual registry fee
- BAM 100
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Категорија 1: правна лица - мала и микро и
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Compulsory audit for 2026 applies to public-interest entities and medium and large legal persons (APIF notice).
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Akcionarsko društvo (a.d.), closed joint-stock company, Republika Srpska are in our records.
What is public
- Directors
- Public
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javnost - podaci iz Registra su dostupni svim zainteresovanim licima, bez dokazivanja pravnog interesa
- Shareholders
- Public
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javnost - podaci iz Registra su dostupni svim zainteresovanim licima, bez dokazivanja pravnog interesa
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 10%
Profit tax is 10% of the tax base for the tax year.
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Порез на добит се плаћа по стопи од 10% на пореску основицу за ту пореску годину.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in Bosnia
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Voluntary liquidation on a decision of the shareholders' assembly by a qualified majority, registered and published; creditors' notice published at least three times, a liquidation manager winds up affairs, and liquidation stops in favour of bankruptcy if assets do not cover claims (RS Company Law Arts. 284, 338-351).
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Likvidacija privrednog društva sprovodi se odlukom ortaka, članova ili akcionara
- Statutory fee
- Not in our records
Every business in Bosnia
VAT
- Standard rate
- 17%
A single rate applies; 0% is provided only for exports.
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Law on Value Added Tax in Bosnia and Herzegovina has a unique tax rate in the amount of 17%, while the 0% VAT provided only for exports
- Other rates
- 0% Exports
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Law on Value Added Tax in Bosnia and Herzegovina has a unique tax rate in the amount of 17%, while the 0% VAT provided only for exports
- Registration threshold
- BAM 50,000
taxable supply of goods or services and supply of goods exempt with credit, including the turnover of related companies under common control; previous year, or likely to exceed in the current year
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Any person whose taxable supply of goods or services and supply of goods exempt with credit within the previous year exceeds, or is likely to exceed, the threshold limit of 50,000 KM shall be required to be registered under this Law as a VAT taxpayer.
- A foreign company
- Registers from its first taxable supply; needs a local tax representative
A taxpayer not based in Bosnia and Herzegovina that supplies goods or services there must be registered with a tax representative based in Bosnia and Herzegovina; the taxpayer and representative are jointly and severally liable.
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A taxpayer not based in Bosnia and Herzegovina shall, if the taxpayer supplies goods or services in Bosnia and Herzegovina, be registered with a tax representative based in Bosnia and Herzegovina.
- Returns filed
- Monthly
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Taxpayers shall be obliged to state their VAT liability calculated for the tax period in a monthly VAT return.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
None of the services whose lists we hold names Bosnia. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Akcionarsko društvo (a.d.), closed joint-stock company, Republika Srpska
- Identifier
- BA-AD-RSA form ISO 20275 does not list.