Bosnia and Herzegovina
Coming
Mandate Overview
The mandate
Bosnia and Herzegovina's complex constitutional structure means e-invoicing reform proceeds separately at the entity level. Republika Srpska launched its e-fiskalizacija program with mandatory fiscal reporting for B2C transactions and is expanding coverage to B2B. The Federation of Bosnia and Herzegovina has signaled intent to introduce a parallel mandatory e-invoicing regime through 2025-2026 legislative drafts, but neither the format, the technical platform, nor the binding go-live date is finalized. Brčko District operates separately again. As of early 2026, taxpayers must verify their specific entity-level obligations rather than assume a national mandate.
Timeline
Key milestones
Republika Srpska e-fiskalizacija B2C rollout begins
Federation of Bosnia and Herzegovina drafts e-invoicing legislation
Anticipated phased mandatory B2B rollout window (entity-specific, pending formal frameworks)
Flowie Coverage
How Flowie supports Bosnia and Herzegovina
Flowie tracks Bosnia and Herzegovina entity-level developments and is preparing as a candidate ASP/integrator. Format and platform support will be finalized once each entity publishes binding technical specifications.
FAQ
Common questions
Is e-invoicing mandatory in Bosnia and Herzegovina today?
Why does Bosnia have multiple e-invoicing systems?
Ready for Bosnia and Herzegovina?
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