Chaos in the Tax Administration of FBiH: Unprepared for e-signatures, yet taking over fiscalization

By: A. Čorbo-Zećo

The beginning of 2026 is when companies submit balance sheets and tax returns, but this year, everything is difficult for the Tax Administration of FBiH.

The Tax Administration of the Federation of BiH was not ready for the implementation of electronic submission of tax returns using qualified electronic signatures (KEP) without disruptions and delays. According to the Rulebook on the method of submitting tax returns, adopted back in 2024, it was planned for the new practice to start on January 1, 2025. However, the deadline has already been postponed once – to January 5, 2026.

Even after more than a year since the adoption of the Rulebook, the Tax Administration of FBiH has not managed to implement adequate software solutions that would enable seamless electronic signing of returns. The fact that the possibility of using qualified electronic signatures issued by the Indirect Taxation Administration of BiH (UIO BiH), which most taxpayers already possessed and used in other procedures, was not considered at all during the system planning is particularly concerning.

Instead, users are forced to use signatures from specific providers, such as HALCOM or Pošta (Post), with the number of users of Pošta's KEP being negligible. Such an approach not only creates additional costs and administrative obstacles for entrepreneurs and accountants but also indicates a serious lack of systemic planning and coordination among institutions.

Precisely because of these difficulties, employees of the Tax Administration received a notice that they will still accept returns in written form.

This situation represents a clear example of chaos within the Tax Administration of FBiH, which is simultaneously expected to lead one of the most demanding reform processes – the implementation of the Law on Fiscalization of Financial Transactions.

If an institution is unable to implement the electronic signing of tax returns without delays, the question of its readiness to implement a significantly more complex fiscalization system is justified.