W-8BEN-E for a Bosnian d.o.o. and W-8BEN for Sole Traders: No US–BiH Tax Treaty (2026)
This article was created with AI assistance and has not been reviewed by a human editor. It is provided for general informational purposes only and does not constitute tax, legal, or financial advice.
Last checked: 29.09.2026. Neither Bosnia and Herzegovina nor Yugoslavia appears on the IRS United States Income Tax Treaties - A to Z list. The United States is not among Bosnia and Herzegovina's treaty partners. No inherited Yugoslav treaty applies. Treaties with Serbia and Montenegro, Croatia, or Slovenia do not apply to a US payer.
AI-generated imageThere is no income tax treaty between the United States and Bosnia and Herzegovina. For services performed from BiH that rarely matters — the income is not US-source.
This guide is for a društvo s(a) ograničenom odgovornošću (d.o.o.) that invoices US clients, licenses software, or holds US stocks, and for a samostalni obrtnik in the Federation or a preduzetnik in Republika Srpska. It covers which form you file, what stays blank, and which number goes on the tax line. A sample PDF is included further down.
A samostalni obrtnik and a preduzetnik are people who carry on business under personal liability. That person files Form W-8BEN, not Form W-8BEN-E: start the W-8BEN wizard. Registration in the Federation, Republika Srpska, or Brčko District does not change that form.
If you prefer to skip the reading, start the W-8BEN-E wizard. It already knows Bosnia and Herzegovina has no US income tax treaty and, by default, leaves Part III (Lines 14–15) blank. A signature-ready PDF is $30. Form W-8BEN for a person is $5.
Blank form or already filled in?
You can download the official blank form from the IRS, or get the same file already filled in.
- Blank official W-8BEN-E (IRS, free): Download W-8BEN-E as a PDF directly from the IRS — for a d.o.o., a d.d., or an a.d.
- Blank official W-8BEN (IRS, free): Download W-8BEN as a PDF directly from the IRS — for a samostalni obrtnik or a preduzetnik.
- Already filled in (5–10 minutes): W-8BEN-E for a Bosnian d.o.o. ($30) or W-8BEN for a sole trader ($5) — Part III and Part II stay blank.
- IRS treaty list: United States Income Tax Treaties - A to Z — Bosnia and Herzegovina does not appear.
- PwC withholding summary: Bosnia and Herzegovina – Corporate – Withholding taxes — the United States is not among the treaty partners.
d.o.o., d.d., a.d., or a sole trader?
Bosnia and Herzegovina is not on the per se list in 26 CFR 301.7701-2(b)(8)(i). US classification does not follow the local abbreviation one-for-one:
- Društvo s(a) ograničenom odgovornošću (d.o.o.): The usual private company, in the Federation and in Republika Srpska. Bosnia and Herzegovina is not on the US per se corporation list. It defaults to Corporation. A different classification is Form 8832. A single-member d.o.o. is not disregarded by default.
- Dioničko društvo (d.d.) or akcionarsko društvo (a.d.): A d.d. is the joint-stock company in the Federation. An a.d. is the joint-stock company in Republika Srpska. Bosnia and Herzegovina is not on the US per se corporation list; a d.d. or a.d. can file Form 8832. Both still default to Corporation.
- Društvo s neograničenom solidarnom odgovornošću or komanditno društvo (d.n.o. / k.d.): These default to Partnership.
- Samostalni obrtnik or preduzetnik: A person, not a company. An obrtnik in the Federation and a preduzetnik in Republika Srpska file Form W-8BEN.
Chapter 3 still decides which form you file. Part III is where a treaty claim would go. Today that part stays blank, because there is no treaty to cite. The Federation, Republika Srpska, and Brčko District change the name you write in State or Province. They do not create a US treaty.
What to write, and what to leave blank
On Form W-8BEN-E, Part III (Lines 14–15, Claim of Tax Treaty Benefits) stays blank. Do not enter an article number or a rate. Line 14b is not filled in. Part II (Lines 11–13) is a different section — a disregarded entity or a branch receiving the payment — and also stays blank for an ordinary d.o.o. On Form W-8BEN, Part II (Claim of Tax Treaty Benefits) stays blank for the same reason. In State or Province, write Federation of Bosnia and Herzegovina, Republika Srpska, or Brčko District.
Income from services performed from BiH, the common case for a d.o.o., an obrtnik, or a preduzetnik invoicing a US client remotely or through Upwork or Toptal, is foreign-source and is not subject to US withholding at all. Services performed while you are physically in the United States are US-source. No treaty exemption is available for that income. Genuine US-source income is different again: a software licence fee for IP used in the United States, ad revenue attributed to US viewers, dividends on US stock, and interest on US instruments stay at the full 30% statutory rate. Withholding taxes of the Federation, Republika Srpska, or Brčko District apply to payments by Bosnian payers. They have nothing to do with Form W-8. The portfolio interest exemption is a separate domestic rule. Ask an accountant. Do not treat it as automatic.
Line 9b, JIB and JMBG
A company and a person use different numbers. Do not enter the 12-digit VAT (PDV) number.
| Line | What you enter |
|---|---|
| Line 9b of Form W-8BEN-E | The 13-digit JIB, for example 4200123456789. It starts with 4 and comes from the registration decision. 4200123456789 is a format illustration. This page does not claim a check digit. Do not enter the 12-digit PDV number. |
| Foreign TIN on Form W-8BEN | The 13-digit JMBG of the person, for example 0101985170011. That example shows the format. This page does not claim a check digit. The company JIB does not replace the JMBG on Form W-8BEN. |
| Line 14b and Line 15 | LEAVE BLANK. There is no US income tax treaty with Bosnia and Herzegovina, so there is no treaty country and no article or rate. Line 14b is not filled in. |
| Part II of Form W-8BEN | LEAVE BLANK. An obrtnik or a preduzetnik does not claim a treaty benefit. |
| State or Province | Federation of Bosnia and Herzegovina, Republika Srpska, or Brčko District. A d.d. is the Federation joint-stock company. An a.d. is the Republika Srpska joint-stock company. The entity does not change the lack of a US treaty. |
Read the JIB from the registration decision before Line 9b. 4200123456789 illustrates the 13-digit format that starts with 4. It is not a verified check digit.
Sample: completed W-8BEN-E for a Bosnian d.o.o.
A filled example for a fictional d.o.o. in Sarajevo, Chapter 3 Corporation, with Part III left blank because Bosnia and Herzegovina has no US income tax treaty.
Sample only. Miljacka Code d.o.o., Ferhadija 10, Sarajevo 71000, Federation of Bosnia and Herzegovina, JIB 4200123456789 as a format illustration, Chapter 3 Corporation, FATCA Active NFFE, Part III blank.
What happens to the income
Each row stands on its own. Do not move a rate onto the neighbouring row. There is no treaty rate to copy from Croatia, Serbia and Montenegro, or Slovenia.
| Income | US withholding | Why |
|---|---|---|
| Services performed from BiH (Upwork, Toptal, direct clients) | 0%. Services performed from BiH are foreign-source income, so they are not US-source income. | The work is performed from BiH. US withholding does not apply to that foreign-source income. |
| Services performed while physically in the United States | May be taxed in the United States. Services performed while physically in the United States are US-source, and no treaty exemption is available. | Physical performance in the United States makes the income US-source. Bosnia and Herzegovina has no treaty exemption for it. |
| Software licence fees and royalties for IP used in the United States | 30%. A software licence fee or other royalty for IP used in the United States is US-source, and there is no treaty rate. | The IP is used in the United States. The statutory rate is 30%. |
| AdSense or YouTube revenue attributed to US viewers | 30% on the US portion. Ad revenue attributed to US viewers is US-source royalty-type income, and there is no treaty rate. | Only the portion attributed to US viewers is US-source. That portion is 30%. |
| Dividends from US stocks | 30%. Dividends from US stocks have no treaty rate, at any ownership percentage. | There is no US–BiH dividends article. The statutory rate is 30%. |
| Interest from US sources | 30% unless a US domestic exemption applies. Ask an accountant. It is not automatic. | Interest from US sources is US-source. A domestic exemption is separate from a treaty and is a question for an accountant. |
Form W-8BEN-E does not create a treaty rate. It shows the payer that the company is foreign, so foreign-source service fees performed from BiH are not withheld by mistake.
Questions people ask before they sign
Short answers for a d.o.o., an obrtnik, or a preduzetnik. A fund or a bank needs an accountant, not this page.
Can I use BiH's treaty with Croatia or Serbia?
No. A treaty with Croatia, Serbia and Montenegro, or Slovenia does not reduce US withholding. Do not copy a rate from that treaty onto the form.
Why does Upwork withhold 30%?
Usually the form was not filed, or the income type was chosen as US-source royalties or dividends. Services performed from BiH are foreign-source. The form documents that status so the platform does not withhold by mistake.
Obrtnik — W-8BEN or W-8BEN-E?
Form W-8BEN. A samostalni obrtnik in the Federation and a preduzetnik in Republika Srpska are people, not a d.o.o. The number on that form is the 13-digit JMBG, for example 0101985170011, not the JIB.
Does it matter whether my company is registered in the Federation or Republika Srpska?
Not for a US treaty. There is none in either entity, and none in Brčko District. Write the entity in State or Province. A d.d. is the Federation name and an a.d. is the Republika Srpska name. Both default to Corporation.
What to do next
- Fill out W-8BEN-E in the guided wizard: Start the W-8BEN-E wizard ($30). It leaves Part III blank.
- Are you an obrtnik or a preduzetnik?: Use the W-8BEN wizard ($5).
- A company in Montenegro: W-8BEN-E for a Montenegrin DOO.
- A company in Albania: W-8BEN-E for an Albanian SH.P.K..
Mistakes that get the form sent back
- An invented article number: There is no US treaty article to cite. Do not type an article number from another country's treaty.
- Rates from treaties with third countries: Treaties with Croatia, Serbia and Montenegro, or Slovenia do not apply to a US payer. Dividends from US stocks stay at 30%.
- A PDV number instead of the JIB: Line 9b takes the 13-digit JIB that starts with 4, for example 4200123456789. Do not enter the 12-digit PDV number.
- Form W-8BEN-E from an obrtnik: A samostalni obrtnik or a preduzetnik files Form W-8BEN.