Tax Administration inspectors conducted 118 inspections in five cantons, most in Sarajevo

(Patria) - Inspectors of the Tax Administration of the Federation of BiH carried out 118 inspection supervisions on Friday, June 13, 2025, in the area of Sarajevo, Zenica-Doboj, Tuzla, Una-Sana and Bosnian-Podrinje cantons. The inspections covered taxpayers engaged in hospitality, trade, bakery, meat and meat product sales, construction and 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 inspection supervisions, 375 registered workers and 22 unregistered workers were found, or 187.64%. Ten facilities, or 8.77%, were found to be operating without a permit from the competent authority, eight taxpayers, or 6.77%, did not have a fiscal device installed, and 38 taxpayers, or 32.20%, did not record turnover via a fiscal device.

Due to the established irregularities: engagement of unregistered workers, work without a permit from the competent authority, failure to record turnover via a fiscal device and lack of an installed fiscal device, 14 facilities, or 11.86%, were sealed, and in 54 inspections misdemeanor warrants were issued with total fines imposed in the amount of 138,750.00 KM.

The results of the conducted inspection supervisions on a sample of a total of 118 controlled taxpayers showed that 45.76% of taxpayers have not aligned their operations with the current laws in the territory of the Federation of BiH.

We present an overview of the conducted inspections and established irregularities by canton:

In Sarajevo Canton, 36 inspections were conducted in which 53 registered workers and 6 unregistered workers were found, one facility that did not have a permit from the competent authority, one taxpayer who did not have a fiscal device installed, and 12 taxpayers who did not record turnover. Due to the established irregularities, two facilities were sealed, and in 13 inspections misdemeanor warrants were issued with total fines imposed in the amount of 45,000.00 KM.

In the area of Tuzla Canton, 32 inspections were conducted in which 178 registered workers, 8 unregistered workers, four facilities that did not have a permit from the competent authority, one taxpayer who did not have a fiscal device installed, and eight taxpayers who did not record turnover were found. Due to the established irregularities, six facilities were sealed, and in 17 inspections misdemeanor warrants were issued with total fines imposed in the amount of 42,550.00 KM.

In Zenica-Doboj Canton, 29 inspections were conducted in which 57 registered workers, 7 unregistered workers, three facilities that did not have a permit from the competent authority, four taxpayers who did not have a fiscal device installed, and 11 taxpayers who did not record turnover were found. Due to the established irregularities, four facilities were sealed, and in 14 inspections misdemeanor warrants were issued with total fines imposed in the amount of 24,100.00 KM.

In the area of Una-Sana Canton, 18 inspections were conducted in which 69 registered workers, two facilities that did not have a permit from the competent authority, one taxpayer who did not have a fiscal device installed, and six taxpayers who did not record turnover were found. Due to the established irregularities, one facility was sealed, and in eight inspections misdemeanor warrants were issued with total fines imposed in the amount of 19,600.00 KM.

In Bosnian-Podrinje Canton, four inspections were conducted in which 19 registered workers, 2 unregistered workers, one taxpayer who did not have a fiscal device installed, and one taxpayer who did not record turnover were found.

Due to the established irregularities, two facilities were sealed, and in three inspections misdemeanor warrants were issued with total fines imposed in the amount of 8,000.00 KM.

Inspection supervisions will continue in the coming period in the territory of the Federation of BiH. The Tax Administration of the Federation of BiH thanks all taxpayers who respect the laws and conduct their business properly and calls on taxpayers in whose operations irregularities were established during inspection supervisions to align their operations so as not to expose themselves to sanctions and the payment of high fines.