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E-Invoicing & ViDA Mandate Tracker
The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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Bosnia and Herzegovina e-invoicing
Europe non-EU · E-invoicing + real-time e-reporting (no pre-clearance)
Last updated September 21, 2026
The timeline runs long: implementing rules were due by August 2026 (180 days after entry into force) and have not yet been adopted; B2C fiscal registers become mandatory in 2028, and B2B/B2G e-invoicing with e-reporting from 2029. Formats point to EN 16931 rather than a proprietary clearance schema.
Future
Applies to
B2B, B2G, B2C (fiscalisation)
Next phase deadline
FBiH law in force; mandates 2028–29
Does this apply to me?
Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.
Roughly how big is the business?
Is your business established in Bosnia and Herzegovina – a company, branch, or fixed establishment there?
Not in scope for Bosnia and Herzegovina
With no establishment and no BiH registration – and the mandates themselves still two to three years out – there is nothing to do. Revisit around 2028 when the FBiH fiscal-register phase begins.
Registered in BiH – track both entities
VAT in Bosnia and Herzegovina is administered at state level, but fiscalisation and e-invoicing run separately in each entity – the FBiH law described here and Republika Srpska's own regime. A registration with activity in either entity should track both timelines. Confirm which rules reach you with a local adviser.
Nothing yet – B2C fiscal registers come first (2028)
For a smaller FBiH business the first date that bites is 2028, when B2C fiscal registers become mandatory – the B2B/B2G e-invoicing and e-reporting duties follow in 2029. Nothing to change today; watch for the implementing rules – due by August 2026 and still not adopted – for the register specifications and onboarding order.
Nothing to issue yet – plan for 2028–29
The FBiH Law on Fiscalisation of Transactions is in force since 12 Feb 2026, but the operative duties come later: implementing rules (due by August 2026, not yet adopted), B2C fiscal registers in 2028, and B2B/B2G e-invoicing with real-time e-reporting from 2029. Formats point to EN 16931, with no pre-clearance layer. Once the rules land, start ERP planning.
Phases & who's affected when
A single date hides the rollout. Here's the full sequence.
12 February 2026
FBiH
The Law on Fiscalisation of Transactions entered into force – e-invoicing and e-reporting layers defined, without pre-clearance.
Done
Pending
Implementing rules (overdue)
The implementing rules were due 180 days after the law entered into force (by August 2026) and have not yet been adopted. Detailed technical and operational rules will follow once they are.
Next
2028
B2C retailers (FBiH)
Fiscal registers become mandatory for consumer-facing transactions.
Future
2029
B2B and B2G (FBiH)
E-invoicing and real-time e-reporting become mandatory – EN 16931-aligned structured formats.
Future
The technical facts
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2B, B2G, B2C (fiscalisation)
Model
E-invoicing + real-time e-reporting (no pre-clearance)
Formats
EN 16931-aligned (per Directive 2014/55/EU)
Region
Europe non-EU
STATUS
Future
Scope
The Federation of Bosnia and Herzegovina's Law on Fiscalisation of Transactions entered into force on 12 Feb 2026. It separates two layers: structured e-invoices exchanged between parties, and real-time transaction e-reporting to the authorities – with no pre-approval or central clearance of invoices. Republika Srpska runs its own separate fiscalisation regime.
Penalties & grace period
Penalty detail to be confirmed – the implementing rules that were due in August 2026 have not yet been adopted.
Sources
Official sources checked on 21 September 2026:
Frequently asked questions
What is the e-invoicing mandate in Bosnia and Herzegovina?
The timeline runs long: implementing rules were due by August 2026 (180 days after entry into force) and have not yet been adopted; B2C fiscal registers become mandatory in 2028, and B2B/B2G e-invoicing with e-reporting from 2029. Formats point to EN 16931 rather than a proprietary clearance schema.
When does e-invoicing become mandatory in Bosnia and Herzegovina?
Status: Future. Next key date: FBiH law in force; mandates 2028–29 ().
Who has to comply with e-invoicing in Bosnia and Herzegovina?
The Federation of Bosnia and Herzegovina's Law on Fiscalisation of Transactions entered into force on 12 Feb 2026. It separates two layers: structured e-invoices exchanged between parties, and real-time transaction e-reporting to the authorities – with no pre-approval or central clearance of invoices. Republika Srpska runs its own separate fiscalisation regime.
Which e-invoice format is required in Bosnia and Herzegovina?
EN 16931-aligned (per Directive 2014/55/EU). Model: E-invoicing + real-time e-reporting (no pre-clearance).
What are the penalties for non-compliance in Bosnia and Herzegovina?
Penalty detail to be confirmed – the implementing rules that were due in August 2026 have not yet been adopted.
Latest e-invoicing coverage – Bosnia and Herzegovina
News, guides and rulings tagged for this country.
Read the full Bosnia and Herzegovina guide
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