
(Patria) - Inspectors of the Tax Administration of the Federation of Bosnia and Herzegovina – Cantonal Tax Offices Sarajevo, Zenica and Novi Travnik carried out 65 inspection supervisions on June 1, 2026, in the area of Sarajevo Canton.
The inspection supervisions covered legal entities that did not submit financial reports for 2025, i.e., that did not act in accordance with the provisions of Article 44, paragraph 4 of the Law on Accounting and Auditing in the Federation of BiH.
During the conducted inspections, inspectors also 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, as well as other applicable tax regulations.
In the conducted inspections, it was determined that 33 taxpayers did not submit financial reports in accordance with the provisions of the Law on Accounting and Auditing in the Federation of Bosnia and Herzegovina. In addition to the above, 121 registered workers and 3 unregistered workers were found during the inspection supervisions. Two taxpayers were discovered who did not have a fiscal device installed, and 4 taxpayers who did not record turnover via a fiscal device.
Due to all identified irregularities, in 37 inspections misdemeanor warrants were issued with total imposed fines in the amount of 383,380.00 BAM, of which 363,000.00 BAM relates to the failure to submit financial reports.
The Tax Administration of the Federation of BiH will continue activities aimed at strengthening tax discipline and suppressing the gray economy, with the goal of ensuring lawful business operations and protecting public revenues.
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