Agro-tourism glossary for Republika Srpska: APIF, AAP, UIO, VAT and other terms

This glossary explains the abbreviations and terms that keep appearing in paperwork for farms and rural tourism in Republika Srpska. It reflects the position on 6 October 2026. Rules change, so always check amounts and deadlines with the competent office.

In short

• Farming (farm register, subsidies) is handled by APIF and AAP; tourism (categorisation, tourist tax) by the municipality and the tourism organisation.
• VAT is 17 percent, and registration in the VAT system is required once taxable turnover exceeds 100,000 KM.
• Tourist tax has been charged per night since 1 January 2025, including in rural tourism facilities.
• The Law on Hospitality is being replaced: the RS Government adopted a draft of a new law on 24 September 2026, but it has not been passed yet. Until it is, the current law (45/17 and 1/24) applies.

Farming and subsidies

• Register of agricultural holdings (RPG): the official record of farms; entry is voluntary and free but is required for subsidies.
• APIF (Agencija za posredničke, informatičke i finansijske usluge, the Agency for Intermediary, IT and Financial Services): registers farms and keeps the register; you apply to its local office according to your place of residence.
• BPG (farm number): the unique number a farm receives after registration and uses in all later communication.
• BK (subsidy beneficiary number): the number issued on entry in the Register of subsidy beneficiaries, used for subsidies.
• Register of subsidy beneficiaries: the second register kept by APIF; it requires a bank account in the name of the farm holder.
• Annual declaration: every year from 1 January to 15 May the farm reports crops, plantings and livestock to APIF; a farm that does not may be given passive status and lose access to subsidies.
• AAP (Agencija za agrarna plaćanja Republike Srpske, the Agricultural Payments Agency): pays out subsidies, for example the milk premium, under the Pravilnik o uslovima i načinu ostvarivanja novčanih podsticaja za razvoj poljoprivrede i sela (Rulebook on conditions and procedure for cash incentives for the development of agriculture and rural areas, Službeni glasnik RS nos. 16/26, 27/26, 52/26, 65/26 and 80/26). Capital investment incentives are paid under a separate Rulebook on cash incentives for capital investments in agricultural production in 2026 (Službeni glasnik RS no. 29/26), through a public call.
• Subsidy (podsticaj): cash support from the RS budget for agricultural production, claimed through a public call or under the rulebook.
• JIB: the unique identification number of a company or entrepreneur, required when a legal entity registers its farm.

Tourism

• Seosko domaćinstvo (rural household): a term still used in everyday speech, but the Law on Hospitality speaks of an objekat seoskog turizma (rural tourism facility), where accommodation and food are offered in the countryside.
• Kategorizacija (categorisation): classification of a facility into a category by service standard; for rural tourism facilities, apartments, holiday houses, rooms and hostels it is carried out by the municipality or city.
• Standard plate: the category sign issued by the local administration to a hostel or rural tourism facility.
• Boravišna taksa (tourist tax): a charge paid by the guest for each night, collected and paid in by the accommodation provider. The municipality sets the amount within 1.5 to 3 KM. The range of 3 to 4 KM applies only to municipalities declared a tourist place, so check with your municipality whether it applies to you. Children under 12 do not pay, and persons aged 12 to 18 and guests staying continuously for more than 30 days pay half.
• Guest book (knjiga gostiju): the record in which every guest staying overnight is entered, including in rural tourism facilities. It is checked by market inspectors of the Republička uprava za inspekcijske poslove (Republic Administration for Inspection Affairs).
• Tourism organisation (TO, TORS): the municipal or inter-municipal body, or the Tourism Organisation of Republika Srpska. Of the tourist tax, 80 percent goes to the municipal or city tourism organisation and 20 percent to TORS, with different shares where an inter-municipal organisation exists.

Taxes

• UIO (Uprava za indirektno oporezivanje BiH, the Indirect Taxation Authority): keeps the VAT register and collects VAT, which is a BiH-level tax.
• PDV (VAT): the rate is 17 percent, paid monthly; the return and payment are due from the 1st to the 10th of the following month.
• 100,000 KM threshold: since 2 December 2023, registration is required once taxable turnover exceeds 100,000 KM; before that it was 50,000 KM. Ask UIO over what period turnover is counted.
• Special scheme for farmers: UIO states that a special taxation procedure exists for farmers; check the details with UIO or a tax adviser.
• Poreska uprava Republike Srpske (Tax Administration of Republika Srpska): receives the monthly return on the number of guests and tourist tax collected, and controls collection and payment of the tax.

What to do

1. Register the farm in the RPG at APIF before applying for any subsidy.
2. Update land and livestock data every year by 15 May.
3. For rural accommodation, request categorisation from your municipality, keep a guest book and ask the local tourism organisation about reporting nights.
4. Check with UIO or your accountant whether your turnover is near the VAT threshold.

Deadlines and amounts

• Annual farm declaration: 1 January to 15 May (APIF).
• Change of key data (holder, address, contact, account): report within 30 days.
• VAT: 17 percent, threshold 100,000 KM.
• Tourist tax: 1.5 to 3 KM per night; your municipality sets the exact amount.
• Return to the Tax Administration on guests and tax collected: by the 15th of the month for the previous month. The tax is paid within five days after the end of the month in which the return is filed.
• A private person providing accommodation submits to the tourism organisation, or to a travel agency with which they have a contract, a report on nights and tax collected by the 15th of the month for the previous month (Law on Tourist Tax, Article 15). Confirm the details with your tourism organisation.

Where to go

• APIF local office by place of residence, list of locations: vladars.rs, farm registration
• Agencija za agrarna plaćanja: vladars.rs/aap, e-mail aaprs.info@mps.vladars.net
• Categorisation: the competent department of your municipal administration. Tourist tax: the local tourism organisation and the Tax Administration of Republika Srpska.
• VAT: Indirect Taxation Authority of BiH

Laws and sources

• Zakon o ugostiteljstvu (Službeni glasnik RS nos. 45/17 and 1/24) and implementing rules, register of regulations
• Zakon o turizmu (Službeni glasnik RS no. 49/26), register of regulations
• Zakon o boravišnoj taksi (Službeni glasnik RS nos. 78/11, 106/15 and 107/24): the 107/24 amendments have been in force since 20 December 2024; the per-night charge in all accommodation including rural tourism, the abolition of the lump sum and the new reporting rules apply from 1 January 2025.
• Regulation on entry in the Register of agricultural holdings and the Register of subsidy beneficiaries (Službeni glasnik RS nos. 30/13, 65/13, 20/14 and 57/16)
• UIO: VAT threshold raised to 100,000 KM (Službeni glasnik BiH no. 80/23)