Bosnia and Herzegovina e-invoicing

Bosnia and Herzegovina currently operates on a voluntary e-invoicing basis, but changes are coming.

In the past two years, a draft e-invoicing law was published, accepted and is now with Parliament for further procedure, with a proposed mandatory e-invoicing start date of 2026.

This page provides an overview of e-invoicing requirements. Bookmark it to stay up to date with regulatory changes.

1. B2B e-invoicing in Bosnia and Herzegovina

2. B2G e-invoicing in Bosnia and Herzegovina

3. E-invoicing requirements

4. Timeline of e-invoicing

5. Setting up e-invoicing adoption with Sovos

6. FAQ

7. Additional resources

B2B e-invoicing in Bosnia and Herzegovina

Businesses in Bosnia and Herzegovina are not currently obligated to provide or submit e-invoices. However, a draft law to make e-invoicing mandatory is currently underway with a view to it beginning on 1 January 2027, although official implementation timelines have not yet been announced.

Businesses in Bosnia and Herzegovina are not currently obligated to provide or submit e-invoices. However, a draft law to make e-invoicing mandatory is currently underway with a view to beginning on 1 January 2027, although official implementation timelines have not yet been announced.

This mandate will require e-invoicing, real-time reporting, compliance with structured electronic formats, and the use of approved electronic fiscal systems (EFS) for transactions between businesses.

B2G e-invoicing in Bosnia and Herzegovina

The aforementioned Draft Law will also include an e-invoicing mandate for B2G transactions.

Businesses in Bosnia and Herzegovina will utilise a central platform that ensures invoices comply with EU standards, can be automatically processed and facilitate verification.

The goal of mandatory B2G e-invoicing is to combat tax evasion and enhance transparency in transactions.

E-invoicing requirements

As Bosnia and Herzegovina move towards mandatory real-time e-invoicing, the requirements will be as follows:

All e-invoices must be submitted in a structured electronic format and comply with European Standard EN 16931
A digital signature will be required to ensure authenticity
All transactions must be reported in real time
Each e-invoice will include a unique verification number
Invoices must be archived for a minimum of 11 years

Timeline of e-invoicing

Here is the timeline of Bosnia and Herzegovina e-invoicing.

12 November 2024: Draft law on Fiscalisation of Financial Transactions in the Federation of BiH published
17 December 2024: The House of Representatives accept the draft e-invoicing law
1 January 2025: Public hearing begins on the draft e-invoicing law
18 November 2025: Government adopts draft e-invoicing law and submits to Parliament for further procedure
1 January 2026: Mandatory e-invoicing proposed to begin
1 January 2027: Complete transition from paper to e-invoices for all transactions (proposed)

Setting up e-invoicing adoption with Sovos

As Bosnia and Herzegovina move steadily towards mandatory electronic invoicing, it’s essential to prepare properly so you can remain compliant for B2B and B2G transactions.

Sovos can help by serving as your sole compliance partner for e-invoicing. We take care of your tax obligations so you can focus on your business. Get in touch to learn more.