Bosnia and Herzegovina has no single fiscalisation format: each entity sets its own rules. In Republika Srpska, under a 2022 law, approved fiscal devices sign each receipt and pass it to the Tax Administration. The Federation adopted a law in 2026 that brings EN 16931 e-invoices for sales between businesses and to public bodies, exchanged through a central platform. Klarbon support is planned, not available yet.
What is in a fiscal record?
| Element | Republika Srpska | Federation of BiH, 2026 law |
|---|---|---|
| Invoicing system | approved electronic invoicing system (ESIR) | electronic transaction recording system (ESET) |
| Receipt protection | signed by a fiscal receipt processor (PFR), with a certificate on a security element | security number (SBR) from the ESET for every invoice |
| Tax authority system | fiscalisation management system (SUF) | central fiscalisation platform (CPF), verification number (VBR) for receipts |
| Sales between businesses | also fiscalised, including wholesale | e-invoices following EN 16931 |
| Rules | Law on Fiscalisation, Official Gazette of RS 15/22, and its rulebooks | Law on the Fiscalisation of Transactions, 2026 |
| Field on a Federation e-invoice | Holds |
|---|---|
| Type and transaction type | the kind of e-invoice and transaction |
| Date, place and time | when and where it was issued |
| Number | the invoice number or unique identifier |
| Seller | tax number (PJIB), VAT number, name, address or GLN |
| Buyer | name and address, where the law requires them |
| Operator and place of business | the operator code and place of business code or GLN |
| Lines | number, item code and name, quantity, unit price, line total |
| Totals | VAT rate, VAT total, total without VAT, amount to pay |
| Payment | method, currency and due date, if unpaid at issue |
| QR code or link | data set by a by-law |
The Federation's parliament publishes the adopted law (law, adopted text). The Tax Administration of Republika Srpska publishes its fiscalisation rules and technical guide (e-fiscalisation, technical guide).
Fiscal receipt or e-invoice?
| Fiscal receipt | Federation e-invoice | |
|---|---|---|
| Buyer | mainly consumers | businesses and public bodies |
| Format | set by the entity's rules | structured, following EN 16931 |
| Checked by | the tax administration's system | the central platform |
What does Klarbon do with Bosnian fiscal records?
Reading them is planned, not available yet. Klarbon does not fiscalise sales, sign receipts or connect to a tax administration. A supported UBL 2.1 or CII D16B e-invoice can be opened in the invoice viewer.
Related
- E-invoicing in Bosnia and Herzegovina
- Invoice and bank format glossary
- Help centre
- E-invoicing by country
- Klarbon home
Frequently asked questions
Does Bosnia and Herzegovina have one fiscalisation system?
No. Fiscalisation is set by each entity. Republika Srpska has its own Law on Fiscalisation of 2022, and the Federation of Bosnia and Herzegovina adopted a Law on the Fiscalisation of Transactions in 2026, which replaces its 2009 Law on Fiscal Systems.
How does fiscalisation work in Republika Srpska?
Sales are entered in an approved electronic invoicing system (ESIR). A fiscal receipt processor (PFR), local or virtual, signs each receipt with the certificate on a security element and passes the data to the Tax Administration's fiscalisation management system (SUF).
What does the Federation's 2026 law change?
It covers sales to consumers, businesses and public bodies. Business and public sector invoices become e-invoices in a structured format that must follow EN 16931, exchanged through a central fiscalisation platform (CPF). Each invoice gets a security number (SBR) and each fiscal receipt a verification number (VBR).
When does the Federation's new law apply?
The adopted text says it enters into force on the eighth day after publication in the Official Gazette of the Federation. It applies once its by-laws and systems are in place, no later than 18 months from the month in which it entered into force. Until then the 2009 Law on Fiscal Systems applies.
Sources
- Parliament of the Federation of Bosnia and Herzegovina, Law on the fiscalisation of transactions, adopted text 2026 (PDF, in Bosnian) parlamentfbih.gov.ba
- Tax Administration of Republika Srpska, e-fiscalisation (in Serbian) poreskaupravars.org
- Tax Administration of Republika Srpska, technical guide, version of 24 November 2025 (DOCX, in Serbian) poreskaupravars.org