The Federation of Bosnia and Herzegovina has approved a bill that would make B2B and B2G e-invoicing mandatory via a Central Platform for Fiscalisation (CPF) and require B2C transactions to use approved Electronic Fiscal Systems (EFS). The proposal aims to align with the EU ViDA model by July 2030 and has moved from the Lower House to the upper house for final approval.
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Biznis.ba · 5 months ago
The Federation of Bosnia and Herzegovina’s House of Representatives adopted a draft law on fiscalization of transactions, establishing obligations for electronic invoicing, a real‑time transaction recording system, monitoring mechanisms, and criminal provisions to curb tax evasion. The law builds on the 2009 fiscal systems law and aims to modernize tax compliance across the Federation.
SBC News · 5 months ago
Bosnia and Herzegovina MPs have tabled a proposal to abolish the gambling sector's VAT exemption, aiming to bring the activity under standard VAT rules. The amendment would raise Federation revenue to at least KM 150 million annually, with an extra KM 50 million for local communities, and redirect funds to healthcare and social initiatives. The move follows a 2025 proposal that allocated 60% of gambling tax to the treasury, 20% to social initiatives, and 20% to specialised healthcare.
VATCalc · about 7 hours ago
France’s e‑invoicing and e‑reporting mandate takes effect on 1 September 2026. Businesses face €50 fines per non‑compliant invoice, escalating penalties for failing to receive e‑invoices, and €500 per missing e‑reporting transmission capped at €15 000 annually. The tax authority will focus on evidence of compliance efforts rather than automatic enforcement from day one.
PwC · about 14 hours ago
Norway’s Finance Ministry has moved the mandatory B2B e‑invoicing deadline forward to 1 January 2027, requiring all bookkeeping‑registered businesses to send invoices in the EHF format. From 1 January 2030, all such entities must also use an electronic accounting system that automatically receives and processes e‑invoices. The change applies to both domestic and foreign entities registered under Norwegian bookkeeping law.
HM Revenue & Customs · about 15 hours ago
The UK government is consulting on mandatory registration for customs intermediaries who submit customs declarations on behalf of traders. The consultation seeks views on scope, mandatory requirements, enforcement, and implementation. Responses are due by 21 September 2026.
1stopVAT · about 23 hours ago
A Milan Tax Court decision on 20 January 2026 clarified that direct sales made under consignment agreements are not subject to Italy’s Digital Services Tax (DST). The ruling confirms that the 3% DST applies only to digital intermediation activities and that companies meeting the turnover thresholds are liable. The court also upheld a refund claim for over‑EUR 1 million of over‑paid DST for the 2020‑2022 period.
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Key Takeaways
Businesses must issue and transmit invoices through the Central Platform for Fiscalisation (CPF) operated by the Tax Administration.
The Bill aims to implement the system by July 2030, mirroring the EU ViDA model.
Approved Electronic Fiscal Systems (EFS), including Electronic Transaction Recording Tools (ESET) and certified fiscal devices, will be used for B2C receipts and real‑time fiscalisation.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 24 January 2026. It relates to VAT developments in Bosnia and Herzegovina. The original source is VatCalc.
