Obligation to submit tax returns to PUFBiH using KEP

In the "Official Gazette of the FBiH" number 36/24, three regulations were published that enabled the submission of tax returns for individuals and legal entities, electronically with the use of a qualified electronic certificate (KEP). The following rules are in question:
 

• Rulebook on tax returns,
• Rulebook on Amendments to the Rulebook on Application of the Law on Income Tax, i
• Rulebook on Amendments to the Rulebook on the Application of the Law on Profit Tax.

 
This represents a major step forward in electronic transactions between taxpayers and PUFBiH.
 
The first step has already been taken by the ITA, which has prescribed the mandatory submission of VAT returns from January 1, 2024 using KEP (electronic signature).
 
All taxpayers of direct taxes (income tax and corporate tax) are OBLIGED to submit their tax returns electronically using a qualified electronic certificate (KEP) as of January 1, 2025.

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