Inspectors of the FBiH Tax Administration Conducted 148 Inspections, Again Targeting Villas with Pools, Holiday Rentals, and Caterers

(Patria) - As announced, the Tax Administration of the Federation of BiH carried out 148 inspections on August 1, 2025, in the territory of the Federation of BiH, covering taxpayers engaged in the activity of renting out holiday and recreation facilities -
weekend houses and villas with pools, catering activities, and other service activities.

The inspections checked compliance with the provisions of the Law on the Tax Administration of the Federation of BiH, the Law on Fiscal Systems in the Federation of BiH, the Law on the Unique System of Registration, Control and Collection of Contributions, the Law on Contributions, and other tax laws.

According to preliminary results of the conducted inspections, which continue over the weekend, inspectors found 83 registered workers and 27 unregistered workers, or 18.24%. It was discovered that 37 facilities, or 25%, were operating without a permit from the competent authority, 41 taxpayers, or 27.70%, did not have a fiscal device installed, and 51 taxpayers, or 34.45%, did not record turnover via a fiscal device.

Due to the identified irregularities: engagement of unregistered workers, operation without a permit from the competent authority, failure to record turnover via a fiscal device, and lack of an installed fiscal device, 6 facilities, or 4%, were sealed, and in 67 inspections, misdemeanor warrants were issued with total fines amounting to 87,200.00 KM. Preliminary results of the inspections conducted on a sample of 148 controlled taxpayers showed that 45.27% of taxpayers did not align their operations with the applicable laws in the territory of the Federation of BiH.

Given that activities continue, we note that the Tax Administration of the Federation of BiH will publish the final results of the conducted inspections during the following week.

We present an overview of the preliminary results of the conducted inspections and identified irregularities
by canton:

In Sarajevo Canton, 32 inspections were conducted, in which 1 registered worker was found, 7 facilities without a permit from the competent authority, 1 taxpayer without an installed fiscal device, and 1 taxpayer who did not record turnover. Due to the identified irregularities, in 6 inspections, misdemeanor warrants were issued with total fines amounting to 3,000.00 KM.

In the territory of Tuzla Canton, 28 inspections were conducted, in which 18 registered workers and 17 unregistered workers were found, 15 facilities without a permit from the competent authority, 15 taxpayers without an installed fiscal device, and 18 taxpayers who did not record turnover. Due to the identified irregularities, 2 facilities were sealed, and in 22 inspections, misdemeanor warrants were issued with total fines amounting to 21,000.00 KM.

In Zenica-Doboj Canton, 24 inspections were conducted, in which 27 registered workers and 2 unregistered workers were found, 6 facilities without a permit from the competent authority, 11 taxpayers without an installed fiscal device, and 12 taxpayers who did not record turnover. Due to the identified irregularities, 1 facility was sealed, and in 12 inspections, misdemeanor warrants were issued with total fines amounting to 27,100.00 KM.

In the territory of Herzegovina-Neretva Canton, 16 inspections were conducted, in which 3 facilities without a permit from the competent authority were discovered, 3 taxpayers without an installed fiscal device, and 3 taxpayers who did not record turnover. Due to the identified irregularities, in 3 inspections, misdemeanor warrants were issued with total fines amounting to 1,500.00 KM.

In Central Bosnia Canton, 16 inspections were conducted, in which 7 unregistered workers were found, 10 taxpayers without a fiscal device, and 10 taxpayers who did not record turnover. Due to the identified irregularities, 1 facility was sealed, and in 9 inspections, misdemeanor warrants were issued with total fines amounting to 4,500.00 KM.

In West Herzegovina Canton, 8 inspections were conducted, in which 24 registered workers were found, 1 facility without a permit from the competent authority, 1 taxpayer without a fiscal device, and 4 taxpayers who did not record turnover. Due to the identified irregularities, 1 facility was sealed, and in 7 inspections, misdemeanor warrants were issued with total fines amounting to 14,500.00 KM.

In the territory of Una-Sana Canton, 8 inspections were conducted.

In Canton 10, 8 inspections were conducted. Due to the identified irregularities, in 4 inspections, misdemeanor warrants were issued with total fines amounting to 5,000.00 KM.

In the territory of Posavina Canton, 8 inspections were conducted, in which 13 registered workers were found, 1 unregistered worker, 1 taxpayer without a permit from the competent authority, and 3 taxpayers who did not record turnover. Due to the identified irregularities, 1 facility was sealed, and in 4 inspections, misdemeanor warrants were issued with total fines amounting to 10,600.00 KM.

The Tax Administration of the Federation of BiH emphasizes that it is satisfied with the conducted inspections, as the announcement of inspections and calls for taxpayers to voluntarily register with the competent authorities had positive effects, which contributed to an increase in the number of registered taxpayers and a reduction in the amount of fines imposed.

Inspection activities will continue in the coming days, and taxpayers engaged in the activity of renting out holiday and recreation facilities are called upon to voluntarily register, report workers to the Unique System of the Tax Administration, record turnover from renting out facilities, and align their operations with the law.