- Bosnia and Herzegovina has approved legislation mandating electronic invoicing and real-time fiscal reporting for all commercial transactions (B2B, B2G, B2C).
- The system will align with European e-invoicing standards and requires digital signatures, unique verification codes or QR codes, and secure digital archiving for 11 years.
- Real-time validation by tax authorities is required before invoices are legally valid, using centralized platforms for B2B/B2G (CPF) and B2C (EFS/ESET).
- Implementation is expected to begin in phases between 2026 and 2027, with strict penalties for non-compliance, including fines and trading restrictions.
Source: comarch.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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