Inspectors checked the operations of betting shops, casinos, bakeries, caterers, with most controls in Sarajevo, TK and ZDK

(Patria) - The Tax Administration of the Federation of BiH conducted 259 inspections in the Federation of BiH on Friday, October 3, 2025. The controls covered taxpayers engaged in hospitality, gambling and betting, construction, trade, bakery, and other service activities.

The purpose of the inspections was to verify compliance with legal regulations, including the Law on the Tax Administration of FBiH, the Law on Fiscal Systems, the Law on the Unified System of Registration, Control, and Collection of Contributions, the Law on Contributions, and other tax laws.

According to preliminary results of the conducted inspections, during the controls, inspectors found 438 registered employees and 86 unregistered employees, or 33.2%.

Twelve business premises, or 4.6%, were found to be operating without a work permit from the competent authority, 16 taxpayers did not have a fiscal device installed, or 6.1%, and 81 taxpayers did not record turnover through a fiscal device, or 31.2%.

Due to identified irregularities: employing unregistered workers, operating without a permit from the competent authority, not recording turnover through a fiscal device, and not having a fiscal device installed, 22 business premises, or 8.5%, were sealed, and in 122 controls, misdemeanor orders were issued with a total of BAM 298,500.00 in fines.

According to the data, 47.1% of the inspected taxpayers were not operating in accordance with legal regulations.

Overview of controls by canton:

In Sarajevo Canton, 60 controls were carried out, finding 90 registered employees, 9 unregistered employees, 2 business premises without a work permit from the competent authority, 3 taxpayers without an installed fiscal device, and 11 taxpayers who did not record turnover. Due to identified irregularities, 6 business premises were sealed, and in 15 controls, misdemeanor orders were issued with a total of BAM 37,600.00 in fines.

In Tuzla Canton, 40 controls were carried out, finding 124 registered employees and 8 unregistered employees, 2 business premises without a work permit from the competent authority, 3 taxpayers without an installed fiscal device, and 24 taxpayers who did not record turnover. Due to identified irregularities, 3 business premises were sealed, and in 35 controls, misdemeanor orders were issued with a total of BAM 78,050.00 in fines.

In Zenica-Doboj Canton, 44 controls were carried out, finding 62 registered employees, 10 unregistered employees, 2 business premises without a work permit from the competent authority, 2 taxpayers without an installed fiscal device, and 14 taxpayers who did not record turnover. Due to identified irregularities, 3 business premises were sealed, and in 21 controls, misdemeanor orders were issued with a total of BAM 44,800.00 in fines.

In Herzegovina-Neretva Canton, 25 controls were carried out, finding 35 registered employees and 48 unregistered employees, 3 business premises without a work permit from the competent authority, 3 taxpayers without an installed fiscal device, and 9 taxpayers who did not record turnover. Due to identified irregularities, 4 business premises were sealed, and in 15 controls, misdemeanor orders were issued with a total of BAM 37,500.00 in fines.

In Central Bosnia Canton, 28 controls were carried out, finding 50 registered employees, 7 unregistered employees, 1 business premise without a work permit from the competent authority, 1 taxpayer without an installed fiscal device, and 9 taxpayers who did not record turnover. Due to identified irregularities, 1 business premise was sealed, and in 14 controls, misdemeanor orders were issued with a total of BAM 48,350.00 in fines.

In West Herzegovina Canton, 20 controls were carried out, finding 24 registered employees, 1 unregistered employee, 1 taxpayer without an installed fiscal device, and 4 taxpayers who did not record turnover. Due to identified irregularities, 2 business premises were sealed, and in 9 controls, misdemeanor orders were issued with a total of BAM 16,200.00 in fines.

In Una-Sana Canton, 16 controls were carried out, finding 19 registered employees, 1 unregistered employee, 1 business premise without a work permit from the competent authority, and 4 taxpayers who did not record turnover. Due to identified irregularities, 1 business premise was sealed, and in 7 controls, misdemeanor orders were issued with a total of BAM 14,000.00 in fines.

In Canton 10, 16 controls were carried out, finding 14 registered employees, 1 unregistered employee, 3 taxpayers without an installed fiscal device, and 4 taxpayers who did not record turnover. Due to identified irregularities, 1 business premise was sealed, and in 7 controls, misdemeanor orders were issued with a total of BAM 14,000.00 in fines.

In Posavina Canton, 6 controls were carried out, finding 13 registered employees, 1 business premise without a work permit from the competent authority, and 1 taxpayer who did not record turnover. Due to identified irregularities, in 2 controls, misdemeanor orders were issued with a total of BAM 4,000.00 in fines.

In Bosanska-Podrinje Canton, 4 controls were carried out, finding 7 registered and 1 unregistered employee, and 1 taxpayer who did not record turnover. Due to identified irregularities, in 2 controls, misdemeanor orders were issued with a total of BAM 4,000.00 in fines.

The Tax Administration of the Federation of BiH will continue with intensified inspections in the Federation of BiH in the coming period. Taxpayers are warned that they are obliged to align their operations with current laws. The legal obligation of every taxpayer is to register every employee in the Unified System of Registration, Control, and Collection of Contributions, to properly record all turnover through fiscal devices, and to regularly pay tax obligations in accordance with regulations.