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.
It mandates that all businesses issue invoices electronically and record each transaction in a real‑time electronic system.
It was adopted on 20 January 2026 during the 8th extraordinary session of the House of Representatives.
The law establishes a monitoring system for fiscalization, includes criminal provisions for non‑compliance, and requires real‑time transmission of transaction data to tax authorities.
It builds on the 2009 Law on Fiscal Systems, whose application began in 2010/2011.
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VatCalc · about 1 month ago
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.
SBC News · about 1 month 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.
Shared Services Link · about 11 hours ago
Irish Revenue has clarified the implementation schedule and scope for the B2B e‑invoicing and real‑time reporting regime under the ViDA reforms. The phased rollout begins in November 2028 for large corporates, expands to all VAT‑registered businesses in intra‑EU trade by November 2029, and covers all cross‑border B2B transactions from July 2030. Large corporates must issue structured e‑invoices and report key data, while all VAT‑registered businesses must be technically capable of receiving structured e‑invoices.
Crowe Poland · about 16 hours ago
On 11 February 2026, the EU General Court ruled that Polish VAT deduction rules are inconsistent with EU law, allowing businesses to deduct VAT in the month the transaction occurred if the invoice is received before the filing deadline. The decision invalidates the practice of postponing deductions to the next settlement period and is binding on Polish tax authorities, potentially improving liquidity for taxpayers. The ruling may prompt amendments to national regulations.
EY Global Tax News · about 16 hours ago
Ireland’s Revenue has clarified that large corporates managed by its Large Corporates Division will be required to adopt e‑invoicing from 1 November 2028, while financial services firms will not be in scope for Phase One but must still receive e‑invoices from that date, with full implementation starting in November 2029. The move aligns with the EU’s VAT in the Digital Age initiative and will be followed by real‑time VAT reporting.
The Dubrovnik Times · about 20 hours ago
Croatia has announced it will extend the reduced 5% VAT rate on certain energy products until March 31, 2027, to help curb inflation. The measure covers natural gas, district heating, and various wood fuels, and the extension is expected to forgo about €47 million in revenue. Without the extension, the rate would revert to 13% at the end of March 2026.
