Tax Administration of FBiH conducted controls in all ten cantons: Fines issued amounting to 656,200 KM

(Patria) - In continuation of initiated activities, inspectors of the Tax Administration of the Federation of BiH conducted 616 inspections, so-called operations, on January 14 and 15, 2025, in the afternoon and night hours in the Federation of BiH, which included taxpayers engaged in various service activities. The inspections were carried out to verify the legality of taxpayers' operations.

During the controls, Tax Administration inspectors found 994 registered employees and 77 unregistered employees. During the controls, 5 facilities operating without a work permit from the competent authority were discovered, 3 taxpayers who did not have a fiscal device installed, and 156 taxpayers who did not record turnover through a fiscal device.

Due to the identified irregularities: engaging unregistered employees, operating without a permit from the competent authority, not recording turnover through a fiscal device, and not having a fiscal device installed, 52 facilities were sealed and 335 penalty orders were issued with total fines amounting to 656,200.00 KM.

Overview of Controls Performed and Irregularities Identified by Canton

In the Canton of Sarajevo, 173 controls were carried out, in which 281 registered employees and 9 unregistered employees were found, and 18 taxpayers who did not record turnover through a fiscal device. Due to the identified irregularities, 8 facilities were sealed and 53 penalty orders were issued with total fines amounting to 92,000.00 KM.

In the Tuzla Canton, 80 controls were performed, in which 167 registered employees and 12 unregistered employees were found, 1 facility without a work permit, 1 taxpayer without a fiscal device installed, and 26 taxpayers who did not record turnover through a fiscal device. Due to the identified irregularities, 9 facilities were sealed and 45 penalty orders were issued with total fines amounting to 100,550.00 KM.

In the Zenica-Doboj Canton, 71 controls were carried out, in which 129 registered employees and 6 unregistered employees were found, and 24 taxpayers who did not record turnover through a fiscal device. Due to the identified irregularities, 4 facilities were sealed and 34 penalty orders were issued with total fines amounting to 56,950.00 KM.

In the Herzegovina-Neretva Canton, 88 controls were carried out, in which 146 registered employees and 13 unregistered employees were found, 3 facilities without a work permit, 2 taxpayers without a fiscal device installed, and 22 taxpayers who did not record turnover through a fiscal device. Due to the identified irregularities, 10 facilities were sealed and 46 penalty orders were issued with total fines amounting to 90,300.00 KM.

In the Central Bosnia Canton, 72 controls were carried out, in which 90 registered employees and 26 unregistered employees were found, 1 taxpayer without a work permit, and 44 taxpayers who did not record turnover through a fiscal device. Due to the identified irregularities, 11 facilities were sealed and 36 penalty orders were issued with total fines amounting to 197,500.00 KM.

In the West Herzegovina Canton, 32 controls were carried out, in which 41 registered employees and 4 unregistered employees were found, and 6 taxpayers who did not record turnover through a fiscal device. Due to the identified irregularities, 4 facilities were sealed and 20 penalty orders were issued with total fines amounting to 38,000.00 KM.

In the Una-Sana Canton, 35 controls were carried out, in which 62 registered employees and 4 unregistered employees were found, and 10 taxpayers who did not record turnover through a fiscal device. Due to the identified irregularities, 4 facilities were sealed and 21 penalty orders were issued with total fines amounting to 35,600.00 KM.

In the Canton of Livno, 32 controls were carried out, in which 30 registered employees and 1 unregistered employee were found, and 1 taxpayer who did not record turnover through a fiscal device. Due to the identified irregularities, 1 facility was sealed and 28 penalty orders were issued with total fines amounting to 19,800.00 KM.

In the Posavina Canton, 17 controls were carried out, in which 24 registered employees and 2 unregistered employees were found, and 2 taxpayers who did not record turnover through a fiscal device. Due to the identified irregularities, 1 facility was sealed and 6 penalty orders were issued with total fines amounting to 16,500.00 KM.

In the Bosni Podrinje Canton, 16 controls were carried out, in which 24 registered employees and 2 taxpayers who did not record turnover through a fiscal device were found. Due to the identified irregularities, 6 penalty orders were issued with total fines amounting to 9,000.00 KM.

The Tax Administration of the Federation of BiH will continue to control the legality of taxpayers' operations and prevent the grey economy in the coming days, with a special focus on unregistered employees in the Unified System. Therefore, taxpayers with identified irregularities are urged to harmonize their operations and respect the laws to avoid sanctions and unnecessary costs. The Tax Administration of the Federation of BiH calls on citizens to request a fiscal receipt for every purchased good or service rendered.