Inspectors of the FBiH Tax Administration conducted 429 inspections, fines imposed in the amount of 503,000 KM, 63 facilities sealed

(Patria) - Inspectors of the Tax Administration of the Federation of BiH conducted 429
inspections on July 18 and 19, 2025 in the territory of the Federation of BiH, covering taxpayers engaged in hospitality and rental of holiday and recreation facilities (cottages and villas with pools), as well as other service activities.

The subject of the inspections was the verification of 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.

During the inspections, 727 registered workers and 133 unregistered workers were found, or 31%. It was discovered that 47 facilities, or 11%, were operating without a permit from the competent authority, 42 taxpayers did not have a fiscal device installed, or 9.7%, and 146 taxpayers did not record turnover via a fiscal device, or 34.03%.

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, 63 facilities were sealed, or 14.68%, and in 178 inspections, misdemeanor warrants were issued with total fines imposed in the amount of 503,750.00 KM.

The results of the inspections conducted on a sample of a total of 429 controlled taxpayers showed that 41.49% of taxpayers have not aligned their operations with the applicable laws in the territory of the Federation of BiH.

In four cases, inspections in the Tuzla, Sarajevo, and Central Bosnia cantons were completed with the assistance of members of the Ministry of the Interior.

An overview of the conducted inspections and identified irregularities is presented by canton:

In Sarajevo Canton, 76 inspections were conducted, in which 196 registered workers and 24 unregistered workers were found, 5 facilities that did not have a permit from the competent authority, 4 taxpayers who did not have a fiscal device installed, and 21 taxpayers who did not record turnover. Due to the identified irregularities, 13 facilities were sealed, and in 25 inspections, misdemeanor warrants were issued with total fines imposed in the amount of 70,000.00 KM.

In the territory of Tuzla Canton, 56 inspections were conducted, in which 37 registered workers and 31 unregistered workers were found, 26 facilities that did not have a permit from the competent authority, 25 taxpayers who did not have a fiscal device installed, and 36 taxpayers who did not record turnover. Due to the identified irregularities, 13 facilities were sealed, and in 35 inspections, misdemeanor warrants were issued with total fines imposed in the amount of 56,250.00 KM.

In Zenica-Doboj Canton, 56 inspections were conducted, in which 91 registered workers and 9 unregistered workers were found, 3 facilities that did not have a permit from the competent authority, 3 taxpayers who did not have a fiscal device installed, and 20 taxpayers who did not record turnover. Due to the identified irregularities, 8 facilities were sealed, and in 16 inspections, misdemeanor warrants were issued with total fines imposed in the amount of 54,900.00 KM.

In the territory of Herzegovina-Neretva Canton, 56 inspections were conducted, in which 83 registered workers and 22 unregistered workers were found, 7 facilities that did not have a permit from the competent authority, 8 taxpayers who did not have a fiscal device installed, and 18 taxpayers who did not record turnover. Due to the identified irregularities, 5 facilities were sealed, and in 22 inspections, misdemeanor warrants were issued with total fines imposed in the amount of 45,000.00 KM.

In Central Bosnia Canton, 57 inspections were conducted, in which 68 registered workers and 18 unregistered workers were found, 1 facility that did not have a permit from the competent authority, 1 taxpayer who did not have a fiscal device installed, and 17 taxpayers who did not record turnover. Due to the identified irregularities, 7 facilities were sealed, and in 26 inspections, misdemeanor warrants were issued with total fines imposed in the amount of 97,500.00 KM.

In West Herzegovina Canton, 36 inspections were conducted, in which 101 registered workers and 11 unregistered workers were found, 2 facilities that did not have a permit from the competent authority, and 14 taxpayers who did not record turnover. Due to the identified irregularities, 6 facilities were sealed, and in 22 inspections, misdemeanor warrants were issued with total fines imposed in the amount of 61,100.00 KM.

In the territory of Una-Sana Canton, 48 inspections were conducted, in which 64 registered workers and 13 unregistered workers were found, 3 facilities that did not have a permit from the competent authority, 1 taxpayer who did not have a fiscal device installed, and 10 taxpayers who did not record turnover. Due to the identified irregularities, 8 facilities were sealed, and in 17 inspections, misdemeanor warrants were issued with total fines imposed in the amount of 44,600.00 KM.

In Canton 10, 20 inspections were conducted, in which 40 registered workers and 3 unregistered workers were found, and 6 taxpayers who did not record turnover. Due to the identified irregularities, 2 facilities were sealed, and in 10 inspections, misdemeanor warrants were issued with total fines imposed in the amount of 30,600.00 KM.

In the territory of Posavina Canton, 16 inspections were conducted, in which 33 registered workers, 1 unregistered worker, and 7 taxpayers who did not record turnover were found. Due to the identified irregularities, in 10 inspections, misdemeanor warrants were issued with total fines imposed in the amount of 29,800.00 KM.

In Bosnian-Podrinje Canton, 8 inspections were conducted, in which 14 registered workers, 1 unregistered worker, and 3 taxpayers who did not record turnover were found. Due to the identified irregularities, in 8 inspections, misdemeanor warrants were issued with total fines imposed in the amount of 14,000.00 KM.

The Tax Administration of the Federation of BiH has determined through intelligence and investigative actions that there are about 1,000 taxpayers who rent out holiday and recreation facilities (cottages and villas with pools) who have not registered with the competent authorities.

Inspections will continue in the coming period, therefore taxpayers engaged in the rental of holiday and recreation facilities are called upon to voluntarily register in accordance with the law, register workers in the Unique System of the Tax Administration, record turnover from facility rentals, and align their operations with the law so as not to be subject to sanctions for illegal operations.