On 24 November 2023, Bosnia and Herzegovina published amendments to the VAT Law in the Official Gazette, which includes an increase in the VAT registration threshold from annual taxable supplies of BAM 50,000 to BAM 100,000. The increase applies from 2 December 2023 for resident taxpayers, with voluntary registration also allowed for taxpayers below the threshold. For non-resident taxpayers, no threshold applies for VAT registration purposes.