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.
It mandates that all businesses issue invoices electronically and record each transaction in a real‑time electronic system.
It was adopted on 20 January 2026 during the 8th extraordinary session of the House of Representatives.
The law establishes a monitoring system for fiscalization, includes criminal provisions for non‑compliance, and requires real‑time transmission of transaction data to tax authorities.
It builds on the 2009 Law on Fiscal Systems, whose application began in 2010/2011.
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VatCalc · 1 day ago
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VatCalc · about 1 hour ago
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Bloomberg Tax · 1 day ago
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GetSix · 1 day ago
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Bloomberg Tax · 2 days ago
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VatCalc · 2 days ago
HMRC has reset UK VAT grouping rules, allowing overseas establishments to be treated as part of a UK VAT group and removing EU case law such as Skandia and Danske Bank. The new policy reduces cross‑border VAT friction and invites businesses to correct over‑declared VAT, while expanding HMRC’s discretion to deny grouping where it sees collection risk or distortive outcomes.
