E-Invoicing Country

Bosnia and Herzegovina

Coming

Coming

Flag of Bosnia and Herzegovina

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

2022
Jan 2022
  • Republika Srpska e-fiskalizacija B2C rollout begins

2024
Jan 2024
  • Federation of Bosnia and Herzegovina drafts e-invoicing legislation

2026
Jan 2026
  • 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?

It depends on the entity. Republika Srpska has fiscal-reporting obligations for B2C transactions and is expanding coverage. The Federation of Bosnia and Herzegovina has not yet enacted a binding mandate, though legislative drafts are in progress. Brčko District operates its own framework. Taxpayers must verify obligations entity-by-entity.

Why does Bosnia have multiple e-invoicing systems?

The country's Dayton-era constitutional structure gives each entity (Republika Srpska, the Federation, and Brčko District) its own tax administration. E-invoicing reform therefore proceeds at the entity level rather than nationally. Pan-Bosnian harmonization has been discussed but has not yet materialized into binding legislation.

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