On January 1, 2018, amendments to the Law on Excise Taxes in BiH enter into force and they adopt new rules for determining these taxes in the following way:

* new excise product
** enlarge the excise burden

The intention of the proposer to amend the Law on excises in BiH is a faster and more efficient way of collecting tolls that are allocated for the construction of roads and highways, and preventing the misuse of certain energy products illegally used as motor fuel in vehicles.

Likewise, energy products used as motor fuel and which have not been paid for tolls (liquefied petroleum gas) so far have been identified, and consequently, this energy is loaded with toll, but not excise.

As part of the transitional and final provisions of the Law, a new Article 45a relating to the inventory of products is added, which refers to the obligation that all participants in the sale of excise products, which are subject to change in these changes, or excise or toll be introduced, list of inventories of these products, on the day of the application of the new Law, and to submit the lists of lists to the ITA, within seven days.

Also, this article imposes an obligation for taxpayers to make excise and toll clearance calculations, in accordance with the provisions of this law, and within 10 days, from the date of the executed list of payments to the prescribed accounts, the difference between the calculated and already paid excise and/or the difference between the calculated and already paid tolls.