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.

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, per the sources read. Confirm which rules reach you with a local adviser.

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 the implementing rules expected from August 2026 for the register specifications and onboarding order.

The FBiH Law on Fiscalisation of Transactions is in force since 12 Feb 2026, but the operative duties come later: implementing rules from around August 2026, 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 – the first operational phase follows roughly 18 months behind them.