Tax Administration of FBiH Conducted Operations, Imposed High Fines, Sealed Premises

(Patria) - On February 27, 2026, inspectors of the Tax Administration of the Federation of Bosnia and Herzegovina conducted 302 inspections across the Federation of Bosnia and Herzegovina.

The controls covered taxpayers engaged in trade, hospitality, gambling – betting, bakery, construction, and other service activities. During the inspections, inspectors verified compliance with the provisions of the Law on the Tax Administration of the Federation of Bosnia and Herzegovina, the Law on Fiscal Systems in the Federation of Bosnia and Herzegovina, the Law on the Unified System of Registration, Control, and Collection of Contributions, the Law on Contributions, as well as other valid tax regulations.

During the inspections, 880 registered employees and 84 unregistered employees were found. 16 premises operating without a work permit from the competent authority were discovered, along with 4 taxpayers who did not have a fiscal device installed and 74 taxpayers who did not record turnover through a fiscal device.

Due to identified irregularities: operating without a permit from the competent authority, employing unregistered workers, not having a fiscal device installed, and not recording turnover through a fiscal device, 23 premises were sealed, and in 123 inspections, misdemeanor orders were issued with a total of 421,500 KM in fines.

The results of the inspections on a sample of 302 taxpayers controlled showed that 40.72% of taxpayers had not harmonized their operations with the valid laws in the Federation of Bosnia and Herzegovina.
A review of the performed controls and identified irregularities is presented by canton.

In the Canton of Sarajevo, 57 controls were carried out, finding 243 registered employees, 12 unregistered employees, 1 premise without a work permit from the competent authority, and 8 taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, 1 premise was sealed, and in 14 cases, misdemeanor orders were issued with a total of 65,600 KM in fines.

In the Tuzla Canton, 52 controls were performed, finding 177 registered employees, 11 unregistered employees, 3 premises without a work permit from the competent authority, and 16 taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, 7 premises were sealed, and in 25 cases, misdemeanor orders were issued with a total of 85,350 KM in fines.

In the Zenica-Doboj Canton, 61 controls were carried out, finding 163 registered employees, 12 unregistered employees, 1 premise without a work permit from the competent authority, 1 taxpayer without a fiscal device installed, and 8 taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, 3 premises were sealed, and in 17 cases, misdemeanor orders were issued with a total of 61,700 KM in fines.

In the Herzegovina-Neretva Canton, 37 controls were carried out, finding 92 registered employees and 5 unregistered employees, 1 premise without a work permit from the competent authority, and 13 taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, 4 premises were sealed, and in 13 cases, misdemeanor orders were issued with a total of 41,200 KM in fines.

In the Central Bosnia Canton, 29 controls were performed, finding 51 registered employees, 16 unregistered employees, 4 premises without a work permit from the competent authority, 2 taxpayers without a fiscal device installed, and 10 taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, 4 premises were sealed, and in 18 cases, misdemeanor orders were issued with a total of 61,850 KM in fines.

In the West Herzegovina Canton, 20 controls were carried out, finding 49 registered employees, 20 unregistered employees, 2 premises without a work permit from the competent authority, and 6 taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, misdemeanor orders were issued in 13 cases with a total of 39,400 KM in fines.

In the Una-Sana Canton, 24 controls were performed, finding 55 registered employees, 4 unregistered employees, 2 premises without a work permit from the competent authority, and 6 taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, 3 premises were sealed, and in 11 cases, misdemeanor orders were issued with a total of 31,400 KM in fines.

In Canton 10, 12 controls were carried out, finding 34 registered employees and 1 unregistered employee, 1 taxpayer without a fiscal device installed, and 4 taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, 1 premise was sealed, and in 6 cases, misdemeanor orders were issued with a total of 16,500 KM in fines.

In the Bosniak-Podrinje Canton, 3 controls were performed, finding 7 registered employees and 3 taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, misdemeanor orders were issued in 3 cases with a total of 9,500 KM in fines.
In the Posavina Canton, 7 controls were carried out, finding 9 registered employees, 3 unregistered employees, and 2 premises without a work permit from the competent authority. Due to identified irregularities, misdemeanor orders were issued in 3 cases with a total of 9,000 KM in fines.

The Tax Administration of the Federation of Bosnia and Herzegovina will continue its inspections in the Federation of Bosnia and Herzegovina in the coming period with the aim of increasing tax discipline.