Bosnia and Herzegovina Introduces Mandatory e-Invoicing and Real-Time Reporting

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.

The Federation of Bosnia and Herzegovina has adopted a new fiscalization law that introduces mandatory e-invoicing and real-time transaction reporting across B2G, B2B, and B2C transactions. The law, in effect since February 12, 2026, marks a shift from traditional device-based fiscal systems to a centralised digital platform.

Under the new framework, all transactions must be reported electronically in real time through a Central Fiscalization Platform (CFP) and an Electronic Transaction Recording System (ETRS). Businesses will be required to issue e-invoices compliant with the European standard EN 16931, including electronic signatures and QR codes or verification links. For B2C sales, fiscal receipts will continue to be issued.

The system is expected to be fully implemented within 18 months, while detailed rules (bylaws) must be adopted within 180 days. The law applies broadly to companies, entrepreneurs, foreign entities, and public bodies, with limited exemptions for certain public services and regulated sectors.

Non-compliance carries significant penalties, ranging from approximately EUR 1,530 to EUR 15,300, increasing for repeated violations. In serious cases, businesses may face temporary bans on operations.

It is important to note that Republika Srpska and Brčko District maintain separate fiscal systems, meaning businesses operating across Bosnia and Herzegovina must comply with multiple regulatory frameworks.