Dioničko društvo (d.d.), joint-stock company, Federation of Bosnia and HerzegovinaBosnia
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
The registry’s and the law’s own pages do not mention it.
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
- No
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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Upravu dioničkog društva čini direktor, ili
- Shareholders
- At least 1
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Dioničko društvo mogu osnovati jedan ili
- Members
- At least 1 · one person may form it alone
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Dioničko društvo mogu osnovati jedan ili
- A local company secretary
- Not required
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sekretara društva utvrđuje se statutom društva.
- A local registered agent
- Not required
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Sjedište se utvrđuje osnivačkim aktom ili
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- 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 applies to large and medium legal persons and to public-interest entities (Art. 57(2),(3)).
Important dates
When each obligation falls due, as the authority states it.
- Annual financial statements, with the classification notice, submitted to FIA
- 2 months after the end of the calendar year
With FIA (Financijsko-informatička agencija)
Art. 44(1): by the last day of February of the current year for the previous year; the monthly rule is read as end of February after a 31 December year end.
What is public
- Directors
- Public
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8) javnosti - svako može bez dokazivanja
- Shareholders
- Public
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8) javnosti - svako može bez dokazivanja
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 shown in the tax balance.
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Porez na dobit plaća se po stopi od 10% na
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
- Joint-stock company ends on a decision of the shareholders' assembly, merger or division, expiry of its term, a court decision or insolvency; liquidation follows under a special law unless assets pass to a successor, and the company ceases on the day its end is entered in the company register (FBiH Company Law Arts. 72-75 and 285).
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Društvo prestaje na dan upisa prestanka u registar društava.
- 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
- Dioničko društvo (d.d.), joint-stock company, Federation of Bosnia and Herzegovina
- Identifier
- BA-DD-FBIHA form ISO 20275 does not list.