- Bosnia and Herzegovina’s Federation has enacted a new law mandating e-invoicing and real-time transaction reporting for B2G, B2B, and B2C transactions, effective February 12, 2026.
- Transactions must be reported via a Central Fiscalization Platform (CFP) and Electronic Transaction Recording System (ETRS); e-invoices must meet European standard EN 16931 and include electronic signatures and QR codes or verification links.
- The system will be fully implemented within 18 months, with detailed bylaws to be adopted within 180 days; the law applies to most businesses and public bodies, with some exemptions.
- Penalties for non-compliance range from EUR 1,530 to EUR 15,300, with higher fines and possible temporary business bans for repeated or serious violations.
- Republika Srpska and Brčko District have separate fiscal systems, requiring businesses operating nationwide to comply with multiple regulations.
Source: fiscal-requirements.com
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Bosnia and Herzegovina: E-Invoicing & E-Reporting – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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