Explore the latest electronic invoicing, reporting and archival requirements.

Bosnia and Herzegovina

B2G mandates, B2B mandates, B2C mandates

The Federation of Bosnia and Herzegovina (FBiH) formally adopted a new draft law in November 2025, proposing mandatory e-invoicing and real-time reporting for Business-to-Business (B2B), Business-to-Government (B2G), and Business-to-Consumer (B2C) transactions.

  • The law is currently under parliamentary debate for final approval in early 2026.

  • By-laws for the regulation are expected to be available following the parliamentary adoption.

  • Official technical requirements for formats and protocols are not yet publicly available.

Articles about Bosnia and Herzegovina

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Federation of Bosnia and Herzegovina (FBiH): Proposed fiscalization & e-invoicing reform

The Federation of Bosnia and Herzegovina (FBiH) is moving toward a major reform of its fiscal and invoicing framework with the government recently adopting a draft Law on Fiscalization of Transactions. Although Bosnia and Herzegovina is composed of two entities and a special district, this draft law applies exclusively to the Federation, not the entire country. The proposal aims to modernise the fiscal system, introduce real-time or near-real-time transaction reporting, and reduce the grey economy, but many technical details and timelines are still under development. Based on the information available from official announcements and local media, below is an overview of the current status.

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