Bosnia and Herzegovina Moves Toward Mandatory E-Invoicing and Real-Time Reporting
The Federation of Bosnia and Herzegovina (FBiH) has reached a critical milestone in its digital tax transformation following the legislative approval of the draft Fiscalization Bill (Prijedlog zakona o fiskalizaciji transakcija FBiH). Having secured support from the Lower House in January 2026 and subsequent approval from the House of Peoples (the upper house), the region is now poised to implement a comprehensive electronic invoicing and real-time fiscalization framework.
This reform is part of a broader initiative to modernize the tax landscape, strengthen transparency, and combat tax fraud across the Western Balkans.
Scope and Regulatory Framework
The newly approved legislation mandates electronic invoicing and centralized reporting for all commercial activities, covering B2B, B2G, and B2C transactions.
To ensure regional and international compatibility, the system will align with current European e-invoicing standards.
Key Technical and Compliance Requirements
The bill establishes rigorous standards for the issuance, transmission, and storage of digital fiscal documents:
- Every electronic invoice must feature a digital signature to verify its origin and prevent tampering.
- Each document will be assigned a unique verification number or a QR code, enabling taxpayers and authorities to instantly validate the fiscalization status through a centralized portal.
- Businesses are required to store e-invoices in a secure digital archive for a minimum of 11 years to facilitate future audits and tax controls.
- The framework uses a pre-clearance, real-time validation model in which the Tax Authority must verify invoices and fiscal data before they are considered legally valid.
Centralized Exchange Platforms
The operability of the new mandate relies on dedicated technological infrastructure managed by the tax authorities:
- Central Platform for Fiscalisation (CPF): This platform will serve as the primary hub for B2B and B2G operations, handling issuance, real-time reporting, and data exchange, while also allowing recipients to review and settle invoices.
- Electronic Fiscal Systems (EFS): For B2C transactions, businesses will use approved Electronic Transaction Recording Tools (ESET) and fiscal devices to ensure sales are reported to the government in real time.
Implementation Timeline and Penalties
While the core legislation has been approved, specific implementation dates and secondary technical regulations are still being finalized. Experts anticipate a phased rollout likely to begin between 2026 and 2027.
To ensure strict adherence to the new rules, the bill introduces a comprehensive penalty regime. Non-compliant entities – those that fail to issue or report invoices in accordance with the established standards — face sanctions ranging from financial fines to potential restrictions on their trading activities.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
