Summary
- The Federation of Bosnia and Herzegovina (FBiH) is moving forward with preparations to procure and implement a new electronic fiscalization system, following the adoption of the Law on Fiscalization of Transactions (February 2026), which introduces real-time transaction reporting and electronic receipt issuance.
- The reform replaces the existing device-based fiscal model with a centralised electronic fiscalization platform, requiring businesses to transmit transaction data in real time to tax authorities and comply with updated reporting and invoicing rules.
- The system will be rolled out gradually, with implementing regulations and technical infrastructure to be developed over a transitional period, ahead of full operational enforcement (expected within an 18-month to multi-year implementation window).
Article
The FBiH fiscalization procurement marks a structural shift in how transaction reporting is handled in Bosnia and Herzegovina’s Federation entity. By moving from hardware-based fiscal devices to a fully software-driven, real-time reporting system, the reform significantly increases transparency and tax oversight. Businesses operating in FBiH will need to adapt their POS, ERP, and invoicing systems to comply with centralised digital reporting requirements once the technical infrastructure becomes operational.
Primary Sources
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