Tax Administration of the Federation of BiH Conducted 262 Inspections and Sealed 30 Premises

(Patria) - In continuation of inspection activities, inspectors of the Tax Administration of the Federation of BiH conducted 262 inspections on 15.12.2025, covering taxpayers engaged in the business of gambling, hospitality, trade, construction, bakery, and other service activities.

According to preliminary results, during the inspections, inspectors found 411 registered employees and 43 unregistered employees. Six premises were discovered operating without a work permit from the competent authority, 3 taxpayers did not have a fiscal device installed, and 84 taxpayers did not record sales through a fiscal device. Due to established irregularities: engaging unregistered employees, operating without a permit from the competent authority, not recording sales through a fiscal device, and not having a fiscal device installed, 30 premises were sealed, and in 110 inspections, misdemeanor orders were issued with a total of 341,900.00 BAM in fines.

In the West Herzegovina Canton, one inspection was completed with the assistance of members of the Ministry of Internal Affairs.

According to the data, 42% of the inspected taxpayers were not operating in accordance with the law.

A review of the conducted inspections by canton is presented below:

In Sarajevo Canton, 47 inspections were carried out, finding 81 registered employees, 13 unregistered employees, and 10 taxpayers who did not record sales. Due to established irregularities, 6 premises were sealed, and in 13 inspections, misdemeanor orders were issued with a total of 64,500.00 BAM in fines.

In Tuzla Canton, 49 inspections were carried out, finding 77 registered employees, 9 unregistered employees, 1 taxpayer without an installed fiscal device, and 15 taxpayers who did not record sales through fiscal devices.

Due to established irregularities, 6 premises were sealed, and in 21 inspections, misdemeanor orders were issued with a total of 79,450.00 BAM in fines.

In Zenica-Doboj Canton, 40 inspections were carried out, finding 66 registered employees, 6 unregistered employees, 1 premise operating without a work permit from the competent authority, 1 taxpayer without an installed fiscal device, and 14 taxpayers who did not record sales. Due to established irregularities, 6 premises were sealed, and in 16 inspections, misdemeanor orders were issued with a total of 30,000.00 BAM in fines.

In Herzegovina-Neretva Canton, 36 inspections were carried out, finding 43 registered employees, 4 unregistered employees, 1 premise operating without a work permit from the competent authority, and 12 taxpayers who did not record sales.

Due to established irregularities, 4 premises were sealed, and in 18 inspections, misdemeanor orders were issued with a total of 48,100.00 BAM in fines.

In Central Bosnia Canton, 23 inspections were carried out, finding 22 registered employees, 2 unregistered employees, 3 premises operating without a work permit from the competent authority, and 13 taxpayers who did not record sales. Due to established irregularities, 2 premises were sealed, and in 17 inspections, misdemeanor orders were issued with a total of 53,950.00 BAM in fines.

In West Herzegovina Canton, 16 inspections were carried out, finding 26 registered employees and 5 taxpayers who did not record sales. Due to established irregularities, 1 premise was sealed, and in 5 inspections, misdemeanor orders were issued with a total of 15,200.00 BAM in fines.

In Una-Sana Canton, 28 inspections were carried out, finding 71 registered employees, 8 unregistered employees, and 11 taxpayers who did not record sales. Due to established irregularities, 4 premises were sealed, and in 12 inspections, misdemeanor orders were issued with a total of 32,700.00 BAM in fines.
In Canton 10, 10 inspections were carried out, finding 10 registered employees and 1 taxpayer who did not record sales. Due to established irregularities, in 2 inspections, misdemeanor orders were issued with a total of 4,500.00 BAM in fines.

In Posavina Canton, 9 inspections were carried out, finding 10 registered employees, 1 unregistered employee, 1 premise operating without a permit, 1 taxpayer without an installed fiscal device, and 3 taxpayers who did not record sales. Due to established irregularities, 1 premise was sealed, and in 5 inspections, misdemeanor orders were issued with a total of 12,500.00 BAM in fines.

In Bosansko-Podrinje Canton, 4 inspections were carried out, finding 5 registered employees. Due to established irregularities, in 1 inspection, a misdemeanor order was issued in the amount of 1,000.00 BAM.

The Tax Administration of the Federation of BiH informs taxpayers that intensified inspection controls will also be carried out in the period leading up to the upcoming New Year's holidays. Inspection controls will focus on verifying the registration of live music events, proper registration of employees in the Unified Registration System, contributions collection, payment of prescribed taxes and contributions, recording of sales through fiscal devices, as well as possession of a work permit issued by the competent authority.

In all cases of established irregularities, the Tax Administration of the Federation of BiH will, in accordance with the law, impose sanctions and seal premises, which will remain closed regardless of whether a New Year's program is planned or contracted there.