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🇧🇦 Bosnia and Herzegovina - E-Invoicing Specifications

Status: 🔴 Planned | 🟡 Under Development Authority: Indirect Taxation Authority (ITA) Platform: TBD (To Be Determined)

1. Context & Overview

Bosnia and Herzegovina is developing an e-fiscalization system to combat tax fraud and modernize tax administration. The system is currently in planning stages with no mandatory timeline confirmed.

DateScopeObligation
TBDFrameworkE-fiscalization law under development
TBDB2GPublic sector e-invoicing requirements
TBDB2BProgressive extension to all B2B
TBDE-fiscalizationReal-time transaction reporting

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. XML Format TBD| Sys[Future e-Fiscal System]
    
    subgraph "Future System"
    Sys -->|"2. Validation"| ITA[Indirect Taxation Authority]
    Sys -->|"3. Archive"| ITA_Arch[ITA Archive]
    end
    
    subgraph "Future B2B/B2G"
    Sys -->|"4. Fiscal ID Generation"| Fiscal_ID[Unique Fiscal ID]
    Sys -->|"5. Recipient Notification"| Rec[Recipient]
    end
    
    Fiscal_ID -.->|QR Code| Receipt[Receipt/Invoice]
    ITA -.->|Audit Access| Sys

🧱 Key Components

  1. Future e-Fiscal System: Central platform under development
  2. Fiscal ID: Unique identification for transactions
  3. ITA: Indirect Taxation Authority (regulator)

3. Data Standards & Formats

A. Expected Formats

  • XML format: Likely UN/CEFACT or national schema
  • UBL 2.1: Possible international standard adoption
  • QR Code: Expected for receipt verification

B. Expected Data Fields

  • TIN: Bosnian tax ID
  • VAT Number: VAT registration
  • Fiscal Number: Unique transaction identifier

4. Business Model

  • Expected Model: Fiscalization with real-time reporting
  • Hardware: Potential certified fiscal device requirements
  • Timeline: No confirmed mandatory dates

5. Implementation Checklist

  • Monitoring: Track ITA announcements for framework details
  • Format Preparation: Monitor regional standards (Serbia, Croatia)
  • System Planning: Prepare ERP for XML e-invoice support
  • Hardware Assessment: Evaluate fiscal device requirements
  • Timeline Tracking: Watch for 2025-2026 development updates

6. Resources