FBiH Moves Closer to Mandatory E-Invoicing and Real-Time VAT Reporting
The Federation of Bosnia and Herzegovina (FBiH) is one step closer to implementing mandatory e-invoicing and real-time VAT reporting. In January 2026, the FBiH Lower House of Parliament approved proposals requiring all B2B, B2C, and B2G transactions to be processed via the tax authority’s digital platform. The bill now moves to the House of the People (upper house) for final consideration.
The proposed system represents a pre-clearance, real-time model, where invoices and fiscal data are validated by the tax authority before being considered legally valid. Businesses will need to integrate with the national platform to issue and receive validated invoices, aligning FBiH with modern digital VAT practices increasingly seen across Europe and Latin America.
While a definitive start date has not been legislated, experts anticipate phased implementation once secondary regulations are issued — likely 2026–2027.
With Lower House approval in January 2026, businesses, software providers, and auditors now have an early warning to prepare systems, processes, and compliance strategies. For the Western Balkans, this move signals a serious commitment to digital VAT transformation and structured, transaction-level oversight.