Tax Administration of FBiH conducted 248 inspections, fines totaling 479,350 KM issued

(Patria) - On May 15, 2026, inspectors of the Tax Administration of the Federation of Bosnia and Herzegovina conducted 248 inspections in the Federation of BiH. The controls were carried out at taxpayers engaged in trade, hospitality, construction, bakery, and other service activities.

The inspections also covered legal entities that failed to submit financial reports for 2025, or failed to comply with the provisions of Article 44, Paragraph 4 of the Law on Accounting and Auditing in the Federation of BiH. During the inspections, it was determined that 15 taxpayers had not submitted financial reports, for which penalty orders were issued with total fines amounting to 168,000 KM.

During the conducted controls, inspectors 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 Unified System of Registration, Control, and Collection of Contributions, the Law on Contributions, as well as other valid tax regulations. In the inspections, 741 registered employees and 61 unregistered employees were found. 14 facilities operating without a work permit from the competent authority were discovered, 8 taxpayers without an installed fiscal device, and 65 taxpayers who did not record turnover through a fiscal device.

Due to identified irregularities: operating without a permit from the competent authority, engaging unregistered employees, not having an installed fiscal device, and not recording turnover through a fiscal device, 36 facilities were sealed and in 136 controls, penalty orders were issued with total fines amounting to 479,350 KM.

The results of the conducted inspections showed that 54% of taxpayers did not align their operations with the valid laws in the Federation of BiH.

Overview of conducted controls and identified irregularities by canton

In the Canton of Sarajevo, 47 controls were carried out, in which 112 registered employees, 17 unregistered employees, 1 facility without a work permit from the competent authority, 1 taxpayer without an installed fiscal device, and 7 taxpayers who did not record turnover through a fiscal device were found. Due to identified irregularities, 10 facilities were sealed and in 19 cases, penalty orders were issued with total fines amounting to 47,500 KM.

In the Tuzla Canton, 36 controls were carried out, in which 59 registered employees, 10 unregistered employees, 4 facilities without a work permit from the competent authority, and 12 taxpayers who did not record turnover through a fiscal device were found. During the controls, it was determined that 6 taxpayers had not submitted financial reports.

Due to identified irregularities, 8 facilities were sealed and in 28 cases, penalty orders were issued with total fines amounting to 138,200 KM.

In the Zenica-Doboj Canton, 44 controls were carried out, in which 195 registered employees, 11 unregistered employees, 3 facilities without a work permit from the competent authority, 2 taxpayers without an installed fiscal device, and 12 taxpayers who did not record turnover through a fiscal device were found. During the controls, it was determined that 1 taxpayer had not submitted a financial report. Due to identified irregularities, 9 facilities were sealed and in 23 cases, penalty orders were issued with total fines amounting to 62,800 KM.

In the Herzegovina-Neretva Canton, 36 controls were carried out, in which 53 registered employees, 5 unregistered employees, and 11 taxpayers who did not record turnover through a fiscal device were found. During the controls, it was determined that 4 taxpayers had not submitted financial reports. Due to identified irregularities, 1 facility was sealed and in 17 cases, penalty orders were issued with total fines amounting to 81,000 KM.

In the Central Bosnia Canton, 24 controls were carried out, in which 175 registered employees, 8 unregistered employees, 3 facilities without a work permit from the competent authority, and 6 taxpayers who did not record turnover through a fiscal device were found. During the controls, it was determined that 1 taxpayer had not submitted a financial report. Due to identified irregularities, 2 facilities were sealed and in 16 cases, penalty orders were issued with total fines amounting to 40,850 KM.

In the West Herzegovina Canton, 16 controls were carried out, in which 29 registered employees and 5 taxpayers who did not record turnover through a fiscal device were found. During the controls, it was determined that 2 taxpayers had not submitted financial reports. Due to identified irregularities, penalty orders were issued in 10 cases with total fines amounting to 42,500 KM.

In the Una-Sana Canton, 21 controls were carried out, in which 34 registered employees, 7 unregistered employees, 2 facilities without a work permit from the competent authority, 1 taxpayer without an installed fiscal device, and 8 taxpayers who did not record turnover through a fiscal device were found. Due to identified irregularities, 4 facilities were sealed and in 13 cases, penalty orders were issued with total fines amounting to 35,700 KM.

In Canton 10, 12 controls were carried out, in which 47 registered employees and 1 unregistered employee, 1 facility without a work permit from the competent authority, and 3 taxpayers who did not record turnover through a fiscal device were found. Due to identified irregularities, 2 facilities were sealed and in 5 cases, penalty orders were issued with total fines amounting to 13,300 KM.

In the Bosniaco-Podrinje Canton, 4 controls were carried out, in which 3 registered employees were found. During the controls, it was determined that 1 taxpayer had not submitted a financial report. Due to identified irregularities, penalty orders were issued in 3 cases with total fines amounting to 13,000 KM.

In the Posavina Canton, 8 controls were carried out, in which 34 registered employees, 2 unregistered employees, and 1 taxpayer who did not record turnover through a fiscal device were found. Due to identified irregularities, penalty orders were issued in 2 cases with total fines amounting to 4,500 KM.

The Tax Administration of the Federation of BiH will continue activities aimed at strengthening tax discipline and combating the grey economy, with the aim of ensuring lawful business operations and protecting public revenues.