The Directorate for the Indirect Taxation of BiH informed all taxpayers to learn, in order to improve regulations, developing dedicated improvement programs to the tax discipline for certain risk areas. Since in BiH is a noticeable increase in demand for aesthetic surgery and beautification, corection of botox and hyaluronic fillers, liposuction, the target segment of VAT controls in 2025. Years will be persons provided by the mentioned services.
Given that the Law on Health Care in BiH, the aesthetic procedures and the beautification of the human body is not preventional and rehabilitation services that are exempt from aesthetic surgery and embellishment are subject to the doctors of medicine and whether they are provided in legal entities in private or publicly owned.
The analysis was found that the number of persons engaged in the provision of aesthetic surgery and beautification is increased in BiH, aimed at correction of aesthetic shortcomings and beautifying the human body. These persons generate the Protection Protection Progress for the Mandatory VAT registration, the ISTI registered registered registers, Nor did the UIO report applicant for VAT registration.
In this regard, we call on persons who are not registered for VAT, and are engaged in the provision of aesthetic services, and on a calendar year of traffic above 100,000.00 KM, to submit an indirect taxation administration for registration on the basis of VAT.
It is also necessary that VAT bonds that provide the services of aesthetic procedures and check their accounts and VAT applications, and if they have not accounted for VAT on the subject’s services, eliminates the above applications before the beginning of the announced control activities, writes acts.
