VAT for small farms and guesthouses in BiH: the 100,000 KM threshold and 5% flat-rate compensation
VAT in BiH is a state-level tax at 17%. You must register once taxable turnover passes 100,000 KM. A farmer whose household cadastral income is below 15,000 KM is not a VAT payer, and a VAT-registered buyer adds a 5% flat-rate compensation to purchases, if the Indirect Taxation Authority has approved the farmer for it.
Farm subsidies in Republika Srpska: documents, registration, reasons for rejection
Subsidy requests go to the Agency for Agrarian Payments, and the farm must first be entered in the Register of Agricultural Holdings. Requests fail mainly because of passive status, unreported contributions of a family farm, unpaid anti-hail fees, false data or ineligible costs.
Working with travel agencies: contract, allotment, commission, cancellations
The Republika Srpska Law on Tourism sets no commission rate and no allotment rules, so you agree them in a contract. The agency answers to the guest for the package and you answer to the agency under your contract, so fix prices, cancellation deadlines and overbooking handling in writing.
Excise duty on rakija, wine and liqueurs in BiH: who pays, rates, stamps
Excise is paid per litre of pure alcohol: BAM 8.00 for natural fruit brandy (rakija) and BAM 15.00 for liqueurs and other spirits, and BAM 0.25 per litre of wine. The registered producer (company or sole trader) pays, and retail bottles need an excise stamp.
Records for rural accommodation in Republika Srpska: guest book and tourist tax
Anyone providing accommodation in Republika Srpska must keep a guest book for domestic guests (foreigners go into a separate book of foreign guests), enter them on arrival and keep the book at least two years. Since 1 January 2025 rural tourism objects also collect the tourist tax per night, show it on the invoice, report by the 15th and pay it.
Fire safety in small accommodation facilities in Republika Srpska
Companies and entrepreneurs running an accommodation facility must file a fire-risk categorisation request within 15 days of starting work, have extinguishers tested at least every six months and train workers. Fines: 1,000 to 10,000 KM for a legal entity, 500 to 5,000 KM for an entrepreneur. Natural persons should ask the inspector.
Proof of origin for exports to the EU: EUR.1 or origin declaration
To get preferential treatment (lower or zero duty) on goods imported into the EU, the shipment needs a proof of origin: an EUR.1 certificate issued by customs, or an origin declaration on the invoice. Any exporter may make the declaration up to EUR 6,000 per consignment; above that only an approved exporter may. The proof is valid for 10 months.
Selling at a green market in Republika Srpska: who may sell and what you need
Registered traders may sell at a green market, and so may farms and individual farmers without registering a business, but only their own produce. Selling your own products at a market stall does not require a fiscal receipt from an electronic fiscal device.
Registering a sole trader or company in Republika Srpska: steps, time, cost
A sole trader registers at the municipal or city administration (in Trebinje: Department for Tourism, Environmental Protection and Entrepreneurship, Entrepreneurship Office) and gets a decision within 2 working days of a proper request. A company (e.g. d.o.o.) registers through the APIF one-stop shop, which charges 40 KM to process the application. Court fees and the notary are paid separately.
Solar power on a farm or guesthouse in RS: prosumer rules and support
A household or business in Republika Srpska can install a solar plant for its own use and become a prosumer (kupac-proizvođač). Surplus power is settled by a scheme that depends on size: net metering up to 10.8 kW, net billing up to 50 kW. The agricultural subsidy for solar panels exists, but only for production buildings, not for guesthouses.
Republika Srpska livestock subsidies: milk, heifers, sheep and goats
The 2026 rulebook pays up to 0.30 KM per litre of cow milk and up to 0.80 KM per litre of sheep and goat milk, up to 500 KM per dairy cow, 250 or 500 KM per pregnant heifer and up to 70 KM per breeding sheep or goat. The 2026 per-animal deadlines (31 August, 30 September) have passed; milk is claimed monthly.
Renting rooms and apartments to tourists in Republika Srpska: registration, stars, duties
A private person can rent an apartment, holiday house or room without registering as an entrepreneur, if they sign a contract with a tourism organisation or licensed agency and have it recorded at APIF (40 KM). Before receiving guests they apply to the city or municipality for categorisation (1 to 3 stars) and need not wait for the decision. A proposed new law is not in force.
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