Electronic invoicing guide
Bosnia and Herzegovina
Digital reporting requirements
Continuous Transaction Controls (CTC)
B2G, B2B and B2C: Clearance model coming, pending implementation date.
Obligatory
B2G, B2B: E-invoicing will be mandatory, application date pending.
B2C: CTC mandatory, but no e-invoicing obligation.
Authority
Federal Tax Administration of the Federation of Bosnia and Herzegovina
⚠️ Note: This law applies exclusively to the Federation of BiH, not to Republika Srpska. The Indirect Taxation Authority (ITA) remains competent for VAT at state level.
Platform
Central Fiscalization Platform (Centralna platforma za fiskalizaciju — CFP)
Format
E-invoices (B2G and B2B): Structured electronic format compliant with European standard EN 16931. Electronic signature mandatory + QR code or verification link required.
Fiscal receipts (B2C): Paper or electronic.
Storage time
3 years
Reporting and processes
Reporting The Federation of BiH does not require any additional periodic electronic reporting beyond the real-time transaction reporting performed as part of the clearance process.
Processes
E-invoice issuance (B2G and non-cash B2B)
- The seller prepares the invoice in their ETRS software (structured EN 16931 format)
- The ETRS applies the electronic signature
- The ETRS sends the invoice to the CFP in real time
- The CFP verifies the data and assigns a unique Invoice Verification Number
- The seller receives the verification number and incorporates it into the invoice along with a QR code or verification link
- The seller delivers the invoice to the buyer
- The buyer can scan the QR code or use the verification link to confirm the invoice was correctly reported to the Tax Administration
Fiscal receipt issuance (B2C)
- The seller registers the sale in their ETRS (app, POS terminal, mobile device, etc.)
- The ETRS sends the transaction data to the CFP in real time
- The CFP verifies and records the transaction and returns a confirmation + verification number
- The seller issues the receipt to the consumer — in paper or electronic format — including a QR code or verification link
- The consumer may optionally scan the QR code to verify the transaction
Upcoming legislative changes
Upcoming Legislative Changes
The new law introduces real-time reporting of all transactions through the CFP, replacing the previous framework under which no continuous reporting obligation existed.
- 12 Feb 2026:Law on Fiscalization of Transactions enters into force
- ~Aug 2026: Deadline for publication of implementing regulations (180 days from entry into force)
- ~Aug 2027 (at the latest) : Legal deadline for the law to begin applying (18 months from entry into force)
- +2 years from application start : B2C compliance deadline
- +3 years from application start : B2B and B2G compliance deadline
Technical implementation details (ETRS specifications, CFP communication rules) are pending publication of the implementing regulations.
Links of Interest and documents
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