VAT, excise duties and the single account

Schools, healthcare, taxes: the same question does not always lead to the same level of government. Start with a policy area, then follow responsibility to an institution.

Who collects the VAT on your receipt?

Overview of legal responsibilities, not a chain of command: “shared” includes coordination or different functions in the same field. Cantons exist only in FBiH; local functions depend on entity laws, and Brčko is a separate unit. Listed political bodies do not control independent judicial and regulatory decisions.

State

Main responsibility

The ITA collects VAT, customs duties, excise duties and road tolls, maintains the single account and allocates revenue under law.

UIO BiH — nadležnosti, jedinstveni račun, prikupljanje i raspodjela indirektnih poreza

FBiH

Implements

Budget revenue from indirect taxes depends on statutory allocation; this level does not replace the ITA as the VAT collecting authority.

UIO BiH — nadležnosti, jedinstveni račun, prikupljanje i raspodjela indirektnih poreza

RS

Implements

Budget revenue from indirect taxes depends on statutory allocation; this level does not replace the ITA as the VAT collecting authority.

UIO BiH — nadležnosti, jedinstveni račun, prikupljanje i raspodjela indirektnih poreza

Brčko

Implements

Budget revenue from indirect taxes depends on statutory allocation; this level does not replace the ITA as the VAT collecting authority.

UIO BiH — nadležnosti, jedinstveni račun, prikupljanje i raspodjela indirektnih poreza

Cantons

Implements

Budget revenue from indirect taxes depends on statutory allocation; this level does not replace the ITA as the VAT collecting authority.

UIO BiH — nadležnosti, jedinstveni račun, prikupljanje i raspodjela indirektnih poreza

Local

Implements

Budget revenue from indirect taxes depends on statutory allocation; this level does not replace the ITA as the VAT collecting authority.

Mayors of municipalities and cities

UIO BiH — nadležnosti, jedinstveni račun, prikupljanje i raspodjela indirektnih poreza

Sources for the responsibility matrix (45)

Unique sources across all displayed areas. Each responsibility and its source are also explained on the selected area's page.

Policy area × level. Select an area for explanations and sources. A dash means unresearched, not that the level has no role.
Policy area	State	FBiH	Cantons	RS	Brčko	Local
Defence and armed forces	Main responsibility	No role	No role	No role	No role	No role
Foreign policy	Main responsibility	Shared	Shared	Shared	Shared	Shared
Borders and customs	Main responsibility	No role	No role	No role	No role	No role
VAT, excise duties and the single account	Main responsibility	Implements	Implements	Implements	Implements	Implements
Direct taxes and local charges	No role	Main responsibility	Shared	Main responsibility	Main responsibility	Shared
Police and security	Shared	Shared	Main responsibility	Main responsibility	Main responsibility	Shared
Courts and prosecutors	Shared	Shared	Shared	Main responsibility	Main responsibility	No role
Schools and universities	Shared	Shared	Main responsibility	Main responsibility	Main responsibility	Shared
Health care and health insurance	Shared	Shared	Shared	Main responsibility	Main responsibility	Shared
Pensions and social protection	Shared	Shared	Shared	Main responsibility	Main responsibility	Shared
Economy and business registration	Shared	Main responsibility	Shared	Main responsibility	Main responsibility	Shared
Agriculture, water and forests	Shared	Shared	Shared	Main responsibility	Main responsibility	Shared
Energy and electricity	Shared	Main responsibility	Shared	Main responsibility	Shared	Shared
Roads and transport	Shared	Shared	Shared	Main responsibility	Main responsibility	Shared
Culture and media	Shared	Shared	Main responsibility	Main responsibility	Main responsibility	Shared
Elections	Main responsibility	Implements	Implements	Implements	Implements	Implements
Citizenship and identity documents	Main responsibility	Shared	Implements	Main responsibility	Implements	Implements
Environment and spatial planning	Shared	Shared	Shared	Main responsibility	Main responsibility	Shared
Water, waste and local services	No role	Shared	Shared	Shared	Main responsibility	Main responsibility