Recently, the Federation of Bosnia and Herzegovina unveiled a draft law that would require e-invoicing and real-time sales data reporting. With only a few exceptions, the Draft law's scope covers a wide range of transactions, including property transfers, sales of products and services, and many other specific activities. The Federation of Bosnia and Herzegovina has recently introduced a Draft l... Read more

The Federation of Bosnia and Herzegovina is preparing to modernize its fiscal system through a new draft law on fiscalizing financial transactions, replacing the current law in place since 2010/2011. The reform introduces significant updates, including new fiscal devices, electronic invoices, and expanded taxpayer obligations, with a central system ensuring real-time reporting to the Tax Administr... Read more

This document represents the translation of the Draft Law on Fiscalization of Transactions in the Federation of Bosnia and Herzegovina in English. It was issued in Bosnia and Herzegovina by their authorities (original version) as the first step in preparing the new fiscal reform. Read more

This document represents the Draft Law on Fiscalization of Transactions in the Federation of Bosnia and Herzegovina issued in Bosnia and Herzegovina by their authorities (original version) as the first step in preparing the new fiscal reform. Read more

The new draft law on fiscalization in the Federation of Bosnia and Herzegovina introduces a Central Platform for Fiscalization (CPF) to streamline invoice creation, issuance, and verification while facilitating data exchange with banks. Key updates include electronic invoicing, QR codes on fiscal receipts for enhanced transparency, and the replacement of traditional fiscal devices with an electronic fiscal system (EFS). Read more

The Federation of Bosnia and Herzegovina's new Draft Law on Fiscalization proposes an expanded scope of taxpayers and transactions subject to fiscalization to address market needs and curb tax evasion. The draft aligns fiscalization processes with the VAT law, introducing obligations for previously excluded transactions like advance payments and sample distribution. Read more

The Federation of Bosnia and Herzegovina (FBiH) has adopted a Draft Law on Fiscalization of Financial Transactions, marking the first step toward modernizing its fiscal system. The draft law, addressing outdated technologies and aligning with digitization trends, covers receipt issuance, electronic fiscal systems, transaction recording, and penalties. The proposal will be reviewed by the FBiH Parl... Read more