The introduction of electronic signatures and e-business in dealings with the Tax Administration of the Federation of BiH (PU FBiH) marks a significant step toward modernizing public services. Based on the regulations published in the Official Gazette of the Federation of BiH, No. 36/24, the mandatory use of qualified electronic signatures for communication with the Tax Administration will take effect in May 2024.
What Does the New Rulebook on Tax Filings Bring?
The Rulebook introduces mandatory use of qualified electronic signatures across all aspects of electronic business with the Tax Administration. Key highlights include:
1. Types of filings subject to electronic submission:
- Annual income tax returns (Form GPD-1051).
- Corporate income tax returns (Forms PP-801 to PP-804).
- Specifications for salary, contribution, and tax payments.
- Withholding tax filings (Forms MIP-1023, PMIP-1024, and others).
2. Mandatory authentication via qualified electronic certificates:
- Filings submitted using qualified electronic signatures hold the same legal weight as paper-based submissions.
- Electronic signatures must be issued by authorized entities registered with the Ministry of Communications and Transport of BiH.
3. Gradual implementation:
- Until full implementation, submissions can be made electronically using a Statement, providing taxpayers with a transition period.
Practical Application of E-Signatures
The new system enables:
- Secure submission of filings: All filings are submitted through the e-portal using a valid electronic signature.
- Automatic acknowledgment of receipt: Users automatically receive confirmation of submission, including the exact time recorded in the Tax Administration’s database.
- Simplified processes for individuals and businesses: Accounting agencies can now submit filings on behalf of their clients with a valid agreement and qualified certificate.
Benefits for Taxpayers
- Efficiency: Electronic submissions significantly reduce processing time and costs.
- Security: Encryption and authentication via qualified certificates ensure data integrity.
- Improved accessibility: The Tax Administration’s e-service is available 24/7.
Registration Process for E-Business
1. Obtaining a qualified electronic certificate:
- From authorized certification bodies such as JP BH Pošta and Halcom.
- Depositing the certificate with a verifier if issued outside BiH.
2. Registering a representative for e-business:
- Completing the PP1 form to register or deregister a representative.
- Submitting the request to the IT Sector of the Tax Administration.
3. Submitting filings via the e-portal:
- Filings are submitted using standardized electronic forms available on the Tax Administration’s portal.
What Does the Future Hold?
The application of electronic signatures in dealings with the Tax Administration of the Federation of BiH brings modernization to public services, increases transparency, and reduces administrative costs. This represents a significant step toward full digitalization of public processes, enabling faster, more secure, and more efficient business operations.
At Baker Tilly, we are here to support you every step of the way in adapting to this new system, ensuring your business remains compliant with the applicable regulations. Contact us for additional information and expert support.