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Bosnia and Herzegovina e-Invoicing

Updated 12 February 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Bosnia and Herzegovina has a planned e-invoicing mandate through a central platform run by the Tax Administration of FBiH. The Federation's Law on Fiscalisation of Transactions, in force from 12 February 2026, brings structured invoicing aligned with EN 16931 across B2B, B2G and B2C, with bylaws due within 180 days.

Bosnia and Herzegovina e-Invoicing Overview

B2B
planned
The Federation of Bosnia and Herzegovina (FBiH) adopted a Law on Fiscalisation of Transactions (Zakon o fiskalizaciji transakcija u FBiH , Official Gazette of FBiH no. 9/26), published on 4 February 2026 and in force from 12 February 2026. It introduces mandatory structured e-invoicing aligned with EN 16931 through a central platform operated by the Tax Administration of FBiH (Porezna uprava FBiH) under the Federal Ministry of Finance . Implementing bylaws are due within 180 days of entry into force and application must begin no later than 18 months after entry into force (by mid-2027). Per-phase go-live dates depend on the bylaws and were not yet fixed. Bosnia has no single state-level mandate; Republika Srpska and Brčko District run separate cash-register fiscalisation regimes that are not structured B2B e-invoicing.
B2G
planned
B2G transactions fall under the same FBiH Law on Fiscalisation of Transactions (Official Gazette of FBiH no. 9/26, in force 12 February 2026), administered by the Tax Administration of FBiH . There is no separate state-level B2G e-invoicing mandate.
B2C
planned
The FBiH Law on Fiscalisation of Transactions also covers real-time fiscalisation of retail receipts. Republika Srpska (since 2024) and Brčko District already operate cash-register fiscalisation through electronic fiscal devices, which is separate from the FBiH structured e-invoicing framework.

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Implementation Timeline(2 events)

Key mandate dates. Select a date for detail, or show all updates below.

FBiH Law on Fiscalisation of Transactions published
4 February 2026
B2B
The Federation of Bosnia and Herzegovina published the Law on Fiscalisation of Transactions in Official Gazette of FBiH no. 9/26, introducing mandatory structured e-invoicing (EN 16931) and real-time fiscalisation through a central platform run by the Tax Administration of FBiH.
FBiH fiscalisation law enters into force
12 February 2026
B2B
The FBiH Law on Fiscalisation of Transactions entered into force, eight days after publication. Implementing bylaws are due within 180 days, and application must begin no later than 18 months after entry into force.

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Compliance Regime

CTC Model
Centralised platform
FBiH: Centralized Platform Model with real-time reporting. Taxpayers issue structured e-invoices (EN 16931) and fiscal receipts through a central platform operated by the Tax Administration of FBiH. Republika Srpska and Brčko District operate separate cash-register fiscalisation regimes.
Network
Centralised platform
Standards
N/A, EN 16931

Record-keeping & Reporting

SAF-T
N/A
No SAF-T requirement.

Technical Formats

N/A

Detailed exemptions, penalties and cross-border rules for Bosnia and Herzegovina are not yet published. The official sources have the latest detail.

Official Sources

  • parlamentfbih.gov.baOfficial site
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Related Countries

  • LatviaPlanned
  • MontenegroPlanned
  • NetherlandsPlanned
  • North MacedoniaPlanned

Frequently asked questions about e-Invoicing in Bosnia and Herzegovina

e-Invoicing is currently planned for future implementation for B2B and planned for future implementation for B2G transactions in Bosnia and Herzegovina.

B2B e-Invoicing in Bosnia and Herzegovina is planned for future implementation. The Federation of Bosnia and Herzegovina (FBiH) adopted a Law on Fiscalisation of Transactions (Zakon o fiskalizaciji transakcija u FBiH , Official Gazette of FBiH no. 9/26), published on 4 February 2026 and in force from 12 February 2026. It introduces mandatory structured e-invoicing aligned with EN 16931 through a central platform operated by the Tax Administration of FBiH (Porezna uprava FBiH) under the Federal Ministry of Finance . Implementing bylaws are due within 180 days of entry into force and application must begin no later than 18 months after entry into force (by mid-2027). Per-phase go-live dates depend on the bylaws and were not yet fixed. Bosnia has no single state-level mandate; Republika Srpska and Brčko District run separate cash-register fiscalisation regimes that are not structured B2B e-invoicing.

B2G e-Invoicing in Bosnia and Herzegovina is planned for future implementation. B2G transactions fall under the same FBiH Law on Fiscalisation of Transactions (Official Gazette of FBiH no. 9/26, in force 12 February 2026), administered by the Tax Administration of FBiH . There is no separate state-level B2G e-invoicing mandate.

Bosnia and Herzegovina supports the following e-Invoice formats: N/A.

Bosnia and Herzegovina uses the following e-Invoicing standards: N/A, EN 16931.

FBiH: Centralized Platform Model with real-time reporting. Taxpayers issue structured e-invoices (EN 16931) and fiscal receipts through a central platform operated by the Tax Administration of FBiH. Republika Srpska and Brčko District operate separate cash-register fiscalisation regimes.

B2C e-Invoicing in Bosnia and Herzegovina is planned for future implementation. The FBiH Law on Fiscalisation of Transactions also covers real-time fiscalisation of retail receipts. Republika Srpska (since 2024) and Brčko District already operate cash-register fiscalisation through electronic fiscal devices, which is separate from the FBiH structured e-invoicing framework.