- Bosnia and Herzegovina will require B2C fiscal registers by 2028 and B2B/B2G e-invoicing and e-reporting by 2029, following legislation effective 12 February 2026.
- The system mandates real-time digital reporting for both retail (B2C) and business (B2B/B2G) transactions, using certified electronic fiscal devices and structured e-invoices.
- The approach aligns with EU digital VAT reforms (ViDA), focusing on real-time reporting and interoperability, not centralized clearance.
- Secondary legislation will specify technical details, making compliance more complex than traditional clearance or periodic reporting.
- Businesses must integrate VAT determination, structured invoice generation, and API-based reporting to comply.
Source: vatcalc.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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