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[BUSINESS] · Bosnia & Herzegovina · 2 sources

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Fiscalization systems advance in Bosnia and Herzegovina entities

Implementation of new electronic fiscalization systems is progressing through different stages in the entities of Bosnia and Herzegovina.

In the Federation of Bosnia and Herzegovina (FBiH), the legal deadline for adopting necessary sub-laws has passed. While the Law on Transaction Fiscalization entered into force in February 2026, the required regulatory framework has not yet been fully published by the Federal Ministry of Finance. The new system, intended to reduce tax evasion and the grey economy through real-time electronic transaction reporting, must be fully operational by August 2027 at the latest.

In Republika Srpska (RS), the Tax Administration is moving forward with significant investments in IT infrastructure. A new tender has been issued for the rental of a backup Data Center and IT resources to support e-fiscalization. The procurement, valued at approximately 2 million KM including VAT, aims to ensure disaster recovery capabilities and 24/7 operational support. This follows previous multi-million investments in technology to facilitate the transition to the new fiscal system.

Entities

Federal Ministry of Finance · Federation of Bosnia and Herzegovina · Republika Srpska · Tax Administration of Republika Srpska