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Bosnia and Herzegovina: E-Invoicing and E-Reporting Draft Law Advances

Kelly Muniz
December 1, 2025

The Government of the Federation of Bosnia and Herzegovina (FBiH) has adopted the Draft Law on Fiscalization of Transactions and sent it to parliamentary procedure.

The law introduces e-invoicing and mandatory real-time reporting of all transactions to the Tax Administration, with the aim of preventing tax evasion. Key objectives include establishing a comprehensive transaction reporting system, providing free applications for small taxpayers, and reducing tax evasion through cross-checking of data. This aligns with the broader European trend towards Continuous Transaction Controls (CTC) systems.

For future updates on Bosnia and Herzegovina and similar developments in other countries, follow our Regulatory Analysis page.

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Author

Kelly Muniz

Kelly Muniz is a Senior Regulatory Counsel at Sovos, specializing in global e-invoicing developments. Originally from Brazil and currently based in Stockholm, Kelly holds a Bachelor’s Degree in Law and worked as a licensed lawyer in her home country. She also earned a Master’s Degree in EU Business Law from Lund University in Sweden.
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