Društvo sa ograničenom odgovornošću (d.o.o.), Republika SrpskaBosnia
What it takes to form, own and run a private 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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Društvo sa ograničenom odgovornošću u smislu ovog zakona jeste privredno društvo koje osniva jedno ili više
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Društvo sa ograničenom odgovornošću može da ima direktora ili upravni odbor.
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Novčani dio osnovnog kapitala društva sa ograničenom odgovornošću iznosi najmanje 1 KM
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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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Društvo sa ograničenom odgovornošću može da ima direktora ili upravni odbor.
- Shareholders
- At least 1 · at most 50 · a company may be one
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Društvo sa ograničenom odgovornošću u smislu ovog zakona jeste privredno društvo koje osniva jedno ili više
- Members
- At least 1 · at most 50 · one person may form it alone
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Društvo sa ograničenom odgovornošću u smislu ovog zakona jeste privredno društvo koje osniva jedno ili više
- A local company secretary
- Not required
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Društvo sa ograničenom odgovornošću može da ima direktora ili upravni odbor.
- 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 required
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обавезној ревизији финансијских извјештаја за 2026. годину подлијежу: субјекти од јавног интереса, независно од величине и правна лица разврстана у категорију средњих и великих правних лица
- Audit
- Compulsory audit for 2026 applies to public-interest entities and to medium and large legal persons (APIF notice on the 2026 Law).
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Društvo sa ograničenom odgovornošću (d.o.o.), Republika Srpska are in our records.
What is public
- Directors
- Public
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prijavu i dokumenta za svaku promjenu podataka upisanih u knjizi udjela, radi registracije i objavljivanja
- Shareholders
- Public
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prijavu i dokumenta za svaku promjenu podataka upisanih u knjizi udjela, radi registracije i objavljivanja
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 members' assembly, 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. 176, 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
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Društvo sa ograničenom odgovornošću (d.o.o.), Republika Srpska
- Identifier
- BA-DOO-RSA form ISO 20275 does not list.