- The new Fiscalization Law in the Federation of Bosnia and Herzegovina entered into force in February 2026, but businesses are not required to switch immediately; actual application starts later after secondary legislation and technical/administrative readiness are in place.
- The regime is expected to begin applying within the statutory period, with the outer limit likely in 2027; migration deadlines for taxpayers are counted from that application start date, not from February 2026.
- Transition periods differ by transaction type: B2C businesses must migrate within a maximum of 2 years from application start, while B2B and B2G businesses have up to 3 years.
- These are maximum deadlines only; the Finance Minister will set the actual rollout timetable and may group taxpayers by transaction type, activity, category, or other criteria.
Source: fiscal-requirements.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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