The Federation of Bosnia and Herzegovina has introduced a new law mandating e-invoicing and real-time transaction reporting for B2G, B2B, and B2C operations. The system, backed by a Central Fiscalization Platform, replaces device-based fiscal systems and includes penalties for non-compliance.
The Parliament of the Federation of Bosnia and Herzegovina (FBiH) has enacted the Law on Fiscalization of Transactions, effective 12 February 2026.
The law requires real-time electronic reporting of B2G, B2B, and B2C transactions and will be fully operational no later than 18 months after its entry into force. The Federal Minister of Finance must issue all implementing bylaws within 180 days.
The law introduces an Electronic Transaction Recording System (ETRS), a Central Fiscalization Platform (CFP), mandatory invoice issuance, and penalties for tax evasion. E-invoices must comply with European standard EN 16931, include a QR code or verification link, and be electronically signed. Fiscal receipts will be issued for B2C transactions.
The law applies to all fiscalization taxpayers in the Federation, including companies, sole proprietors, foreign business units, tax representatives, and public bodies. Exemptions exist for certain public administration bodies, health and social services without fees, and regulated entities for activities within their scope.
Penalties range from BAM 3,000 (approx. 1,530 EUR) to BAM 30,000 (approx. 15,300 EUR), with fines rising 50% for repeated offenses. Serious breaches can also result in temporary business prohibitions. Republika Srpska and Brčko District operate separate fiscal systems, requiring compliance with each jurisdiction’s framework.
Earlier, Bosnia and Herzegovina’s House of People (Upper House) adopted a law requiring all transactions to be reported electronically in real time, aiming to improve tax compliance and reduce the informal economy.
