Key compliance facts
Standard
EN 16931-aligned XML; CPF schemas
Authority
Federal Ministry of Finance (FBiH) · Republika Srpska Tax Administration · Brčko District
Mandatory For
FBiH — all fiscalisation taxpayers (B2G/B2B/B2C) from 12 Feb 2026; RS and Brčko maintain separate fiscalisation systems
Effective Date
Jan 2026 (FBiH Lower House approval) · Feb 12, 2026 (FBiH law effective)
About Bosnia and Herzegovina E-Invoicing
Bosnia and Herzegovina is a complex multi-jurisdiction federation: the Federation of Bosnia and Herzegovina (FBiH), Republika Srpska (RS), and Brčko District operate separate fiscal systems. In the Federation of BiH, the Federal Ministry of Finance's proposals for mandatory e-invoicing and e-reporting were approved by the Lower House of Parliament in January 2026, and the law took effect 12 February 2026. The Federation's law introduces a Central Fiscalization Platform (CPF) replacing device-based fiscalisation, covering B2G/B2B (pre-clearance e-invoicing) and B2C (fiscal cash registers and checkout transaction reporting). The mandate applies to all fiscalisation taxpayers including companies and public bodies, with limited exemptions for specific public and social services. EN 16931 e-invoicing standards apply. Penalties range from BAM 3,000 to BAM 30,000, doubling for repeat offences, with possible temporary business bans. Republika Srpska maintains its own fiscalisation framework under Law on Fiscalization 15/22, requiring one Electronic Fiscal Device (EFD) per taxpayer reporting to the RS Tax Administration. Brčko District operates under the Law on Fiscal Systems (2016) with fines up to KM 30,000.
Implementation Phases
- ✓
FBiH Lower House approval
Jan 2026Federal Ministry of Finance proposals approved by Lower House.
- ◉
FBiH law effective
Feb 12, 2026Real-time e-invoicing and transaction reporting mandate begins in the Federation.
Key Compliance Facts
- Three jurisdictions: FBiH, Republika Srpska, Brčko District
- FBiH Central Fiscalization Platform (CPF) replaces device-based systems
- FBiH mandate effective 12 Feb 2026
- EN 16931 e-invoicing standards apply
- FBiH penalties: BAM 3,000-30,000, doubling for repeat offences
- RS operates under Law on Fiscalization 15/22 (one EFD per taxpayer)
- Brčko District under Law on Fiscal Systems (2016)
- EU candidate country
Frequently Asked Questions
Is e-invoicing mandatory in Bosnia and Herzegovina?
FBiH — all fiscalisation taxpayers (B2G/B2B/B2C) from 12 Feb 2026; RS and Brčko maintain separate fiscalisation systems. Status: Phased Rollout.
Which authority regulates e-invoicing in Bosnia and Herzegovina?
Federal Ministry of Finance (FBiH) · Republika Srpska Tax Administration · Brčko District
What e-invoicing standard does Bosnia and Herzegovina use?
EN 16931-aligned XML; CPF schemas
What is the e-invoicing model in Bosnia and Herzegovina?
Clearance via Central Fiscalization Platform (CPF) — FBiH entity
When did Bosnia and Herzegovina e-invoicing take effect?
Jan 2026 (FBiH Lower House approval) · Feb 12, 2026 (FBiH law effective)