Bosnia and Herzegovina Mandates E-Invoicing and Real-Time Transaction Reporting for All Businesses

The Federation of BiH has adopted a new Law on Fiscalization of Transactions, replacing the old hardware-based system with a software-based, real-time electronic invoicing and transaction reporting framework applicable to B2B, B2G, and B2C transactions.
The law introduces an Electronic Transaction Recording System (ETRS) and a Central Fiscalization Platform (CFP) for real-time data exchange and verification, and distinguishes between structured e-invoices (for B2B/B2G) and fiscal receipts (for B2C).
Implementation will be phased over three years, with varying deadlines for B2B/B2G and B2C transactions, and includes a system of monetary penalties for non-compliance and a transitional period for existing fiscal systems.

Bosnia and Herzegovina’s Federation has enacted a law mandating real-time e-invoicing and transaction reporting for B2G, B2B, and B2C transactions, effective February 12, 2026.
The law introduces a Central Fiscalization Platform, replacing device-based systems, and requires compliance with European e-invoicing standards.
All fiscalization taxpayers, including companies and public bodies, must comply, with some exemptions for specific public and social services.
Penalties for non-compliance range from BAM 3,000 to BAM 30,000, increasing for repeat offenses, and may include temporary business bans.
Republika Srpska and Brčko District have separate fiscal systems, requiring businesses to comply with each jurisdiction’s rules.