On November 16, 2017 the Governing Board of the Indirect Taxation Authority (ITA) issued the Instruction on Registration of Users of the ITA Electronic Services. The Instruction entered into force on December 9, 2017.
All taxpayers are obliged to register for ITA e-services via the ITA official portal by January 1, 2019 at the latest. However, the large taxpayers that opt for using e-services will be registered automatically by February 1, 2018. As large taxpayers are considered banks, insurance companies and all others who have the total sum of output and input VAT equal or over 1,600,000 BAM (cca 820,000 EUR) in the period between August 1, 2016 and July 31, 2017. According to the Instruction, the ITA distinguishes primary and secondary users who will have access to the e-portal. A primary user who will be registered as an e-portal user is the company`s representative. An application for registration of the primary users is submitted by the company`s representative by filling out the form on the e-portal. A secondary user is a person appointed and authorized by the primary user and each secondary user can have different permissions. The Instruction stipulates that one person can be primary and/or secondary user for one or more taxpayers.
The data from the electronically submitted VAT returns will be considered to be valid, and the amounts reported will be the basis for all further actions of the tax authority (tax audits, VAT refund, revenue distribution to beneficiaries, etc).
There is no doubt that the electronic communication between ITA and taxpayers will have significant advantage for both sides. The most significant advantage is avoidance of the delivery cost of VAT forms both for the ITA and for taxpayers. The taxpayers will have 24/7 access to their data via the e-portal (VAT returns, payments, liabilities), while the ITA will significantly reduce the possibility of errors during the processing of VAT returns.