Published: 29 April 2026
Bosnia and Herzegovina’s Federation has enacted a new Law on Fiscalization of Transactions, marking a fundamental shift from traditional hardware-based fiscal devices to a fully digital, software-driven system. Effective from February 12, 2026, the framework introduces mandatory electronic invoicing and real-time transaction reporting across B2B, B2G, and B2C transactions, significantly expanding the scope of fiscal oversight.
At the core of the system are two key components: the Electronic Transaction Recording System (ETRS) and the Central Fiscalization Platform (CFP). These enable real-time transmission, validation, and storage of transaction data with the tax authority. The model distinguishes between structured e-invoices for B2B and B2G transactions, aligned with European standards, and fiscal receipts for B2C sales, ensuring comprehensive coverage of all transaction types.
Implementation will follow a phased approach over a three-year period, allowing businesses time to transition from existing systems. However, the law introduces strict enforcement measures, including monetary penalties ranging from BAM 3,000 to BAM 30,000, with higher sanctions and potential temporary business suspensions for repeated non-compliance.
Importantly, Bosnia and Herzegovina maintains a decentralized structure. While the Federation has adopted this new framework, Republika Srpska and the Brčko District operate separate fiscal systems. As a result, businesses active across multiple jurisdictions must carefully assess and comply with differing regional requirements, adding a layer of operational complexity to implementation planning.
