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Bosnia & Herzegovina E-Invoicing & E-Reporting Update

The Federation of Bosnia and Herzegovina (FBiH) is advancing its efforts toward mandatory e-invoicing and e-reporting, with the Federal Ministry of Finance's proposals recently approved by the Lower House of Parliament.

The bill will now proceed to the House of the People, the upper house, for further consideration.

The proposed legislation features mandatory pre-clearance for B2B and B2G e-invoicing, as well as fiscal cash register integration and checkout transaction reporting for B2C transactions.

Key aspects of the bill include:

  • B2B/B2G Requirements: Mandates the use of the Central Platform for Fiscalization (CPF) for the issuance, transmission, and validation of e-invoices.
  • B2C Requirements: Requires the use of approved Electronic Fiscal Systems (EFS), which encompass ESET tools and certified fiscal devices.

These measures aim to enhance fiscal transparency and streamline tax compliance in the region.

Country update for Bosnia
22 January 2026
Stay informed about the latest indirect tax developments in Bosnia, including regulatory changes, compliance requirements, and indirect tax guidance affecting businesses operating locally and cross-border. This page provides a structured overview of country-specific updates, such as new legislation, reporting obligations, digital tax initiatives, and implementation timelines.
These insights help tax, finance, and compliance professionals anticipate regulatory changes, adjust processes and systems, and maintain compliant operations in Bosnia.