Bosnia & Herzegovina
BAVAT is a state-level tax run by the Indirect Taxation Authority, while fiscal devices and fiscalisation are regulated separately by each entity; no structured e-invoicing obligation was found.
Guide reviewed .
Invoicing and electronic documents
Indirect Taxation Authority (UIO / UNO)
Administers VAT, customs, excise and road tolls for the whole country. Its e-VAT web service gives registered VAT payers online access to their tax records. It is not an e-invoicing platform.
Web service · Official source: Indirect Taxation Authority of BiH · e-VAT service
Fiscal systems in the Federation of BiH
The Federation’s Law on Fiscal Systems governs the recording of sales through fiscal devices such as fiscal cash registers and printers, and the fiscal documents they produce.
Fiscal devices and fiscal receipts · Official source: Federation of BiH Ministry of Finance · Law on Fiscal Systems
Fiscalisation in Republika Srpska
Republika Srpska’s Law on Fiscalisation requires every sale, cash or non-cash, to be recorded in an electronic fiscal device connected to the entity’s Tax Administration, which produces a fiscal receipt.
Electronic fiscal devices and fiscal receipts · Official source: Paragraf.ba (legal database) · Republika Srpska Law on Fiscalisation, Official Gazette 15/2022
Bosnia and Herzegovina splits tax responsibility. VAT is a state-level tax run by the Indirect Taxation Authority, while each entity regulates fiscal devices on its own. An implementer must therefore check the Federation’s fiscal systems law, Republika Srpska’s fiscalisation law and, separately, the rules of Brčko District, which were not reviewed here.
No structured e-invoicing obligation or national e-invoicing platform was found in the sources reviewed, and there is no Peppol Authority. Reported plans for e-invoicing in the Federation should be checked against the Federation’s official gazette before they are relied on.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe Indirect Taxation Authority’s VAT and e-VAT pages and the Federation Ministry of Finance’s fiscal-systems pages describe no structured e-invoicing obligation. VAT invoicing follows the state VAT law.
Official source: Indirect Taxation Authority of BiH · VATVAT
In force since 2006VAT applies across the country at a single 17% rate, with 0% for exports, and is administered by the Indirect Taxation Authority.
Official source: Indirect Taxation Authority of BiH · VATFiscal receipts · Federation of BiH
MandatorySales must be recorded through certified fiscal systems under the Federation’s Law on Fiscal Systems and its rulebooks.
Official source: Federation of BiH Ministry of Finance · Law on Fiscal SystemsFiscal receipts · Republika Srpska
Mandatory, phased by rulebookEvery sale must be recorded regardless of payment method, and the buyer’s tax number is shown when the buyer is a business. Taxpayers comply within deadlines set by the rulebook on the dynamics of fiscalisation. Receipts are normally delivered on paper.
Official source: Paragraf.ba (legal database) · Republika Srpska Law on Fiscalisation, Official Gazette 15/2022Proposed fiscalisation and e-invoicing reform · Federation of BiH
Reported draft, not confirmedA secondary source reports a draft Federation law that would add mandatory e-invoicing with real-time reporting, but its dates are inconsistent. No adopted law was found among the Federation Ministry of Finance’s published laws.
Official source: Sovos (compliance vendor) · Bosnia and Herzegovina e-invoicing
Timeline
-
State VAT introduced
The Law on Value Added Tax took effect across Bosnia and Herzegovina.
Official source: Indirect Taxation Authority of BiH · VAT -
Federation Law on Fiscal Systems published
The law was published in the Official Gazette of the Federation of BiH, No. 81/2009.
Official source: Federation of BiH Ministry of Finance · Law on Fiscal Systems
Peppol in Bosnia & Herzegovina
- Directory participants
- 18
- Document families
- 7
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 17 participants
- 15 participants
- ApplicationResponse5 participants
- CrossIndustryInvoice1 participant
- 1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 2 |
Registration dates in the current Directory snapshot.