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.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
VatCalc · 4 months ago
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.
SBC News · 4 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 11 hours ago
Bulgaria’s parliament is reviewing a proposal to raise the mandatory VAT registration threshold from €50,130 to €85,000, effective 1 January 2027, in line with EU SME scheme limits. The country adopted the euro on 1 January 2026, setting its 2026 threshold at €51,130 (≈BGN 100,000), and previously had a temporary increase to BGN 166,000 in 2025 before reverting to BGN 100,000 in April 2025.
Accountancy Age · 3 days ago
The article outlines a compliance roadmap for UK firms expanding globally, highlighting the need to register for VAT in each jurisdiction, including Germany's €1 threshold and the EU's ViDA initiative. It details penalties for non‑registration, the adoption of PEPPOL e‑invoicing, and the launch of the Crypto‑Asset Reporting Framework in 2026. UK firms are urged to map their nexus, maintain accurate digital audit trails, and integrate tax engines compatible with EU standards.
VatCalc · 3 days ago
Sweden’s Parliament approved a proposal that will allow the Swedish Tax Agency to conduct online audits of businesses’ cloud accounting and VAT records starting 1 April 2026. The new powers remove the ban on internet access, enabling auditors to log in directly to live systems via read‑only profiles or secure APIs, even when the taxpayer does not cooperate. The change also updates evidence rules to support remote examination of electronic records and is part of a broader move toward structured e‑invoicing and digital compliance.
RSM Ireland · 3 days ago
RSM Ireland’s Spring 2026 VAT newsletter highlights key updates from Irish Revenue, including a new e‑invoicing mandate for large corporates, a 9% VAT rate for qualifying apartment construction, and guidance on Relevant Contracts Tax and fraud prevention.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
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.
Primary source
Read the full article at Biznis.baThis summary was published on VATfaqs.com on 25 January 2026. It relates to VAT developments in Bosnia and Herzegovina. The original source is Biznis.ba.
