FISCAL SOLUTIONS...

Last news published on: 30.06.2026 | News: 106

Last document published on: 04.05.2026 | Documents: 22

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The first fiscalization rules have been promulgated in the Federation of BIH at the beginning of 2010. The convertible mark (KM) is the currency of Bosnia and Herzegovina.

Flag of Federation of Bosnia and Herzegovina

Federation of Bosnia and Herzegovina

According to the fiscal regulation in the Federation of Bosnia and Herzegovina, every retail store is obliged to record every single turnover through fiscal devices. This applies to all methods of payment. Taxpayers are required to generate daily reports and print them at the end of each working day, and to keep the daily report for each fiscal device. It is expected that, with the upcoming new Law on Fiscalization of Transactions, the Federation of Bosnia and Herzegovina will introduce a new generation of fiscal devices that are primarily software-based. The future system is anticipated to include new fiscal components and a more advanced fiscalization model.

Type of fiscalization: Hardware + upcoming Online-Software (new Law)

Fiscal regulation in the Federation of Bosnia and Herzegovina has been in place since 2011 and is currently based on hardware fiscal devices (fiscal printers/ECRs), terminals, and POS software, with driver certification required but no mandatory software certification. Recent developments include the adoption of a Draft Law on Fiscalization of Financial Transactions, which aims to modernize the system by expanding fiscalization scope, introducing real-time communication with the Tax Authority, and enabling electronic transmission of each receipt. The reform foresees a gradual transition to new fiscal devices capable of QR code printing and frequent data transmission, while older devices may continue to be used temporarily as long as fiscal memory allows, following a phased replacement approach. In the longer term, the new framework is expected to shift fiscalization toward predominantly software-based solutions with online fiscal components, reducing reliance on traditional hardware devices and aligning the system with modern digital fiscal models. 

Latest news for Federation of Bosnia and Herzegovina

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The new Law on Fiscalization in the Federation of Bosnia and Herzegovina introduces a gradual transition to a new fiscalization model over three years, allowing existing Fiscal Systems to remain in use.
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Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making.
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As of mid-June, no technical regulations or XML schemas have been published. The Federal Ministry of Finance has until mid-August 2026 to draft necessary legislation.
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The purpose of this document is to provide the most important information, that is the comparison between fiscal laws in the Federation of BiH, Montenegro and Croatia. The document itself will include all relevant information from the most important laws that regulate this matter and provide insight into the similarities and differences between all three fiscal systems.
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The Federation of Bosnia and Herzegovina has introduced a new fiscalization law, effective February 12, 2026, mandating e-invoicing and real-time reporting for B2G, B2B, and B2C transactions through a centralized digital platform, replacing device-based systems. Businesses must issue EN 16931-compliant e-invoices and report transactions in real time, with full implementation within 18 months, significant penalties for non-compliance, and additional complexity for those operating across regions with separate fiscal systems.
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Tax inspections in the Federation of Bosnia and Herzegovina revealed significant non-compliance, with 40.7% of inspected taxpayers breaching regulations, including unregistered workers, missing fiscal devices, and failure to record transactions. As a result, authorities issued fines totaling BAM 421,500, sealed 23 premises, and announced continued inspections to strengthen tax discipline
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Most important documents for Federation of Bosnia and Herzegovina

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YouTube video - FBiH

Specifics of fiscal regulation in Bosnia and Herzegovina

Oct 18, 2019

Biggest challenges of retailers during international expansion

Jan 29, 2021

Fiscal activities that should be done in fiscal countries

Nov 15, 2019

Monitoring of Fiscal Changes in different countries

Dec 04, 2020

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