How do I install the Bosnia Vat skill?

Run npx skillmds@latest add openaccountants/bosnia-vat in your terminal (requires Node.js), paste this page's agent-chat prompt into Claude, Cursor, or any MCP-connected agent, or download the SKILL.md file and copy it into your agent's skills directory.

What does the Bosnia Vat skill do?

Use this skill whenever asked to prepare, review, or classify transactions for a Bosnia and Herzegovina VAT (PDV) return for any client. Trigger on phrases like "Bosnia VAT", "BiH VAT", "PDV return", "ITA filing", or any request involving Bosnian VAT. Bosnia has a unique single-rate system at 17%. This skill covers standard PDV payers filing monthly returns. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Bosnian VAT work. It is listed under AI & ML on SkillMD.

Is Bosnia Vat safe to use?

This skill has not completed SkillMD's automated safety review yet. SkillMD never runs a skill's scripts for you; review the SKILL.md before installing.

Which AI agents work with Bosnia Vat?

This skill is tagged as working with Claude Code, Claude.ai, OpenAI Codex. SKILL.md is an open format, so most agents that read a skills directory can load it too.

Is Bosnia Vat free to use?

Yes. Installing skills from SkillMD is free. This skill is licensed under AGPL-3.

Who published Bosnia Vat?

openaccountants (@openaccountants) published this skill. Their other Agent Skills are listed on their SkillMD profile.

Bosnia Vat by openaccountants — Agent Skill

Name: Bosnia Vat
Author: openaccountants

Bosnia and Herzegovina VAT (PDV) Return Skill v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

Field	Value
Country	Bosnia and Herzegovina (BiH)
Tax name	PDV (Porez na Dodatu Vrijednost)
Standard rate	17% (single rate — lowest in Europe)
Reduced rates	None
Zero rate	0% (exports, international transport)
Return form	Monthly PDV declaration (PDV-MO form)
Filing portal	https://www.uino.gov.ba (ITA e-portal)
Authority	Indirect Taxation Authority (ITA / UIO — Uprava za Indirektno Oporezivanje)
Currency	BAM / KM (Convertible Mark) only — pegged to EUR at 1.95583
Filing frequency	Monthly
Deadline	10th of the month following the reporting month
Companion skill	vat-workflow-base v0.1 or later — MUST be loaded
Contributor	Open Accounting Skills Registry
Validated by	Pending local practitioner validation
Validation date	April 2026

Key PDV return boxes:

Box	Meaning
11	Domestic taxable supplies at 17% — base
12	Output PDV at 17%
21	Zero-rated supplies (exports)
22	Exempt supplies
31	Reverse charge on imported services — base
32	Output PDV on reverse charge
41	Total output PDV
51	Input PDV on domestic purchases
52	Import PDV (paid at customs)
53	Input PDV on reverse charge (creditable)
61	Total input PDV
71	Net PDV payable or credit
72	Credit brought forward
73	Net payable

Conservative defaults:

Ambiguity	Default
Unknown rate on a sale	17%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic BiH
Unknown business-use proportion	0% recovery
Unknown SaaS billing entity	Reverse charge (Box 31/32/53)
Unknown blocked-input status	Blocked

Red flag thresholds:

Threshold	Value
HIGH single-transaction size	BAM 6,000
HIGH tax-delta on a single default	BAM 400
MEDIUM counterparty concentration	>40%
MEDIUM conservative-default count	>4
LOW absolute net PDV position	BAM 10,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the month. Acceptable from: UniCredit Bank BiH, Raiffeisen Bank BiH, Intesa Sanpaolo BiH, NLB Banka, Sparkasse Bank, ASA Banka, or any other.

Recommended — invoices, client ID number (IDB/JIB), prior PDV return.

Ideal — complete invoice register, customs documentation, prior period credit.

Refusal catalogue

R-BA-1 — Non-registered entity. Trigger: client not PDV registered (below BAM 50,000 threshold and not voluntarily registered). Message: "Non-registered entities cannot file PDV returns. Out of scope."

R-BA-2 — Partial exemption. Trigger: mixed taxable and exempt supplies. Message: "Input PDV apportionment required. Use a qualified practitioner."

R-BA-3 — Income tax. Trigger: user asks about income tax. Message: "This skill handles PDV only. Note: income tax is at entity level (Federation, RS, Brcko)."

R-BA-4 — Entity-level tax (FBiH vs RS vs Brcko). Trigger: entity-level tax question. Message: "Direct taxes are administered by entity authorities (FBiH, RS, Brcko), not the ITA. Out of scope."

Section 3 — Supplier pattern library

3.1 BiH banks (fees exempt — exclude)

Pattern	Treatment	Notes
UNICREDIT BA, UNICREDIT BANK BIH	EXCLUDE	Financial service, exempt
RAIFFEISEN BA, RAIFFEISEN BANK BIH	EXCLUDE	Same
INTESA SANPAOLO BIH, NLB BANKA	EXCLUDE	Same
SPARKASSE, ASA BANKA	EXCLUDE	Same
KAMATA, INTEREST	EXCLUDE	Interest
KREDIT, LOAN	EXCLUDE	Loan principal

3.2 Government and statutory bodies (exclude)

Pattern	Treatment	Notes
UIO, ITA, UINO	EXCLUDE	PDV payment
CARINA, CUSTOMS	EXCLUDE	Duty (import PDV separate)
PIO, PENSION, ZDRAVSTVO, HEALTH INSURANCE	EXCLUDE	Social/health contributions
POREZNA UPRAVA	EXCLUDE	Entity tax authority

3.3 Utilities

Pattern	Treatment	Box	Notes
ELEKTROPRIVREDA, EP BIH, EP RS, EP HZHB	Domestic 17%	51	Electricity
VODOVOD, VODOKANAL	Domestic 17%	51	Water
BH TELECOM, M:TEL, HT ERONET	Domestic 17%	51	Telecoms
SARAJEVOGAS, GASPROMET	Domestic 17%	51	Gas

3.4 Insurance (exempt — exclude)

Pattern	Treatment	Notes
SARAJEVO OSIGURANJE, TRIGLAV BH, UNIQA BH	EXCLUDE	Exempt
OSIGURANJE, INSURANCE	EXCLUDE	Same

3.5 Food and entertainment (blocked)

Pattern	Treatment	Notes
BINGO, KONZUM, MERCATOR BH	Default BLOCK	Personal provisioning
RESTORAN, KAFANA, BAR, KAFIC	Default BLOCK	Entertainment blocked

3.6 SaaS — non-resident (reverse charge)

Pattern	Box	Notes
GOOGLE, MICROSOFT, ADOBE, META	31/32/53	Reverse charge at 17%
SLACK, ZOOM, NOTION, AWS, ANTHROPIC, OPENAI	31/32/53	Same

3.7 Professional services

Pattern	Treatment	Box	Notes
NOTAR, NOTARY	Domestic 17%	51	If business purpose
REVIZOR, AUDITOR, KNJIGOVODJA	Domestic 17%	51	Deductible
ADVOKAT, LAWYER	Domestic 17%	51	If business matter

3.8 Payroll and exclusions

Pattern	Treatment	Notes
PLATA, SALARY	EXCLUDE	Wages
DIVIDENDA	EXCLUDE	Out of scope
INTERNI, INTERNAL	EXCLUDE	Internal transfer
BANKOMAT, ATM	TIER 2 — ask	Default exclude

Section 4 — Worked examples

Example 1 — Non-resident SaaS reverse charge

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Subscription ; USD 16.00 ; BAM 29.60

Reasoning: US entity. Reverse charge at 17%. Box 31 (base), Box 32 (output), Box 53 (input credit). Net zero.

Date	Counterparty	Gross	Net	VAT	Rate	Box (in)	Box (out)	Default?
03.04.2026	NOTION LABS INC	-29.60	-29.60	5.03	17%	53	31/32	N

Example 2 — Domestic utility

Input line: 10.04.2026 ; BH TELECOM ; DEBIT ; Internet April ; -58.50 ; BAM

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?
10.04.2026	BH TELECOM	-58.50	-50.00	-8.50	17%	51	N

Example 3 — Entertainment blocked

Input line: 15.04.2026 ; RESTORAN PARK PRINCEVA ; DEBIT ; Business dinner ; -175.00 ; BAM

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Excluded?
15.04.2026	RESTORAN PARK PRINCEVA	-175.00	-175.00	0	—	—	Y	"Entertainment: blocked"

Example 4 — Export (zero-rated)

Input line: 22.04.2026 ; TECHCORP GMBH ; CREDIT ; IT services ; +6,800.00 ; BAM

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?
22.04.2026	TECHCORP GMBH	+6,800	+6,800	0	0%	21	Y	"Verify export docs"

Example 5 — Motor vehicle blocked

Input line: 28.04.2026 ; ASA AUTO ; DEBIT ; Car lease ; -650.00 ; BAM

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Excluded?
28.04.2026	ASA AUTO	-650.00	-650.00	0	—	—	Y	"Vehicle: blocked"

Example 6 — Import of goods

Input line: 25.04.2026 ; CUSTOMS/CARINA ; DEBIT ; Import PDV ; -2,500 ; BAM

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?
25.04.2026	CUSTOMS	-2,500	-2,137	-363	17%	52	N

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 17% (Law on PDV Article 24)

Single rate — simplest in region. No reduced rates. Sales to Box 11/12. Purchases to Box 51.

5.2 Zero rate

Exports, international transport. Box 21. Requires customs documentation.

5.3 Exempt supplies

Financial, insurance, medical, educational, residential rental, postal, cultural.

5.4 Reverse charge — non-resident services (Article 12)

Self-assess at 17%. Box 31/32 (output), Box 53 (input). Net zero.

5.5 Import PDV

At customs. Base = customs value + duties. 17%. Box 52. Recoverable.

5.6 Blocked input PDV

Passenger vehicles, entertainment, personal consumption, no valid invoice.

5.7 Credit notes

Both adjust in current period.

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel/vehicles — Default: 0%. Question: "Car or commercial?"

6.2 Entertainment — Default: block.

6.3 SaaS entities — Default: reverse charge at 17%.

6.4 Owner transfers — Default: exclude.

6.5 Foreign incoming — Default: zero-rated. Question: "Export docs?"

6.6 Large purchases — Question: "Fixed asset?"

6.7 Mixed-use phone — Default: 0%.

6.8 Cash withdrawals — Default: exclude.

6.9 Rent — Default: no PDV. Question: "Commercial with PDV?"

Section 7 — Excel working paper template

Per vat-workflow-base Section 3 with BiH-specific box codes.

Section 8 — BiH bank statement reading guide

CSV conventions. UniCredit BA and Raiffeisen BA use semicolons, DD.MM.YYYY dates.

Bosnian/Croatian/Serbian terms. Plata (salary), kamata (interest), kredit (loan), gotovina (cash), interni (internal), carina (customs), osiguranje (insurance), revizor (auditor).

Currency note. BAM/KM is pegged to EUR at 1.95583. Some statements show EUR equivalents.

Internal transfers. Between client's accounts. Always exclude.

IBAN prefix. BA = Bosnia and Herzegovina.

Section 9 — Onboarding fallback

9.1 Entity type — Fallback: "Sole trader or company (DOO/DD)?"

9.2 PDV registration — Fallback: "PDV payer?"

9.3 IDB/JIB — Fallback: "What is your identification number?"

9.4 Period — Inference: statement dates.

9.5 Industry — Fallback: "What does the business do?"

9.6 Entity location — Fallback: "Federation, RS, or Brcko?" (affects entity-level taxes only)

9.7 Credit B/F — Always ask.

9.8 Cross-border — Fallback: "Customers outside BiH?"

Section 10 — Reference material

Sources

Law on VAT of BiH (Zakon o PDV-u) — Official Gazette BiH
ITA — https://www.uino.gov.ba
Central Bank of BiH rates — https://www.cbbh.ba

Known gaps

Entity-level taxation (FBiH/RS/Brcko) not covered. 2. Partial exemption not covered.

Change log

v2.0 (April 2026): Full rewrite to Malta v2.0 10-section structure.

End of Bosnia and Herzegovina VAT (PDV) Skill v2.0

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).

Bosnia Vat

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