The Federation of Bosnia and Herzegovina has approved a bill that would make B2B and B2G e-invoicing mandatory via a Central Platform for Fiscalisation (CPF) and require B2C transactions to use approved Electronic Fiscal Systems (EFS). The proposal aims to align with the EU ViDA model by July 2030 and has moved from the Lower House to the upper house for final approval.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
Biznis.ba · 4 months ago
The Federation of Bosnia and Herzegovina’s House of Representatives adopted a draft law on fiscalization of transactions, establishing obligations for electronic invoicing, a real‑time transaction recording system, monitoring mechanisms, and criminal provisions to curb tax evasion. The law builds on the 2009 fiscal systems law and aims to modernize tax compliance across the Federation.
SBC News · 5 months ago
Bosnia and Herzegovina MPs have tabled a proposal to abolish the gambling sector's VAT exemption, aiming to bring the activity under standard VAT rules. The amendment would raise Federation revenue to at least KM 150 million annually, with an extra KM 50 million for local communities, and redirect funds to healthcare and social initiatives. The move follows a 2025 proposal that allocated 60% of gambling tax to the treasury, 20% to social initiatives, and 20% to specialised healthcare.
Cumbria Crack · about 17 hours ago
The UK government’s Great British Summer Savings initiative introduces a temporary VAT reduction from 20% to 5% on certain children’s meals and family-focused activities from 25 June to 1 September 2026. Businesses must identify qualifying supplies, review pricing, adjust bundled offers, and update booking and accounting systems to manage mixed VAT treatments and potential advance‑booking adjustments.
VATcube · about 23 hours ago
Latvia will introduce a temporary 12% VAT rate on essential food products from 1 July 2026, while the standard rate remains 21% and a 5% super‑reduced rate applies to specific categories. Businesses must update invoicing, ERP, and VAT return processes before the effective date to avoid compliance issues.
FlavorCloud · about 23 hours ago
EU introduces a €3 flat customs duty per HS6 item on IOSS shipments under €150, removes de minimis exemption, and targets a €2‑€3 per package handling fee, affecting cross‑border merchants from July 1, 2026.
1stopVAT · about 23 hours ago
Azerbaijan introduces mandatory VAT registration for non‑resident digital service providers exceeding a USD 10,000 B2C threshold, effective 1 September 2026, with a new online portal and a shift from automatic withholding to provider responsibility.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
Businesses must issue and transmit invoices through the Central Platform for Fiscalisation (CPF) operated by the Tax Administration.
The Bill aims to implement the system by July 2030, mirroring the EU ViDA model.
Approved Electronic Fiscal Systems (EFS), including Electronic Transaction Recording Tools (ESET) and certified fiscal devices, will be used for B2C receipts and real‑time fiscalisation.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 24 January 2026. It relates to VAT developments in Bosnia and Herzegovina. The original source is VatCalc.
