Bosnia B2C fiscal registers; B2B e-invoicing & e-reporting
Bosnia and Herzegovina has enacted on 12 February 2026 legislation to introduce digital reporting requirements:
- 2028 B2C fiscal registers
- 2029 B2B and B2G e-invoicing and e-reporting
Bosnia and Herzegovina has adopted legislation effective 12 February 2026 that mandates B2C fiscal registers and B2B electronic invoicing and real-time transaction reporting, positioning the country alongside the emerging European model rather than traditional clearance regimes.
B2C and B2B digital reporting timeline
The rollout is phased but tightly structured:
- 12 February 2026 – Law enters into force
- August 2026 – implementing rules to be issued
- 18 months after rules – first phase becomes operational (likely ~early 2028)
Compliance deadlines:
- 2028 B2C fiscal registers
- 2029 B2B and B2G e-invoicing and e-reporting
2028 Fiscal registers and checkouts for B2C
For B2C transactions, the law envisages the use of approved Electronic Fiscal Systems (EFS), including Electronic Transaction Recording Tools (ESET) and certified fiscal devices. These tools will be responsible for generating receipts, transmitting data to the authorities, and ensuring the real-time fiscalisation of retail transactions. This dual-track architecture allows the regime to differentiate between high-volume business invoicing flows and the specific needs of the retail environment.
2029 B2B e-invoicing and e-reporting matching ViDA
The most important feature of the Bosnian reform is the separation of functions:
- E-invoicing layer :Structured electronic invoices exchanged between supplier and customer
- E-reporting layer: Transaction data transmitted in real time to the tax authority
This aligns closely with the direction of Directive 2025/516 amending Directive 2006/112 (VAT in the Digital Age), which promotes digital reporting requirements (DRR) alongside e-invoicing as the primary data source.
The reference to Directive 2014/55/EU on electronic invoicing in public procurement further supports this interpretation, pointing toward structured, interoperable invoice formats (e.g. EN 16931) rather than a centralised clearance platform.
Not clearance, but not simple reporting either
At this stage, the law does not require pre-approval of invoices before issuance. There is no explicit mention of:
- tax authority validation as a condition of validity
- central clearance platform
- mandatory clearance IDs
Instead, the more likely architecture is:
- invoice issued to the customer
- simultaneous or near real-time reporting to the authority
The key trigger is the secondary legislation, which will define data formats, platforms and integration requirements.
For businesses, this is more complex than either clearance or periodic reporting alone. It requires integrated VAT determination, structured invoice generation and API-based reporting working in parallel.
Bosnia latest in Balkan-region e-invoicing mandates
Many of Bosnia’s neighbours have implemented or are rolling out e-invoicing mandates, including:
- Croatia in 2026;
- Serbia, in 2023; and
- Montenegro, to be confirmed.
Europe e-invoicing
