Tax inspectors checked betting shops, caterers, shops, bakeries: Fines imposed in the amount of 409,800 KM

(Patria) - The Tax Administration of the Federation of BiH conducted 297 inspections
in the Federation of BiH on November 19, 2025. The controls covered taxpayers engaged in activities in the fields of catering, organizing betting games, construction, trade, baking and other service activities.

The aim of the inspections was to verify compliance with legal regulations, including the Law on the Tax Administration of the FBiH, the Law on Fiscal Systems, the Law on the Unique System of Registration, Control and Collection of Contributions, the Law on Contributions and other tax laws.

According to preliminary results of the conducted inspections, during the controls inspectors found 827 registered workers and 89 unregistered workers, or 30%.

It was discovered that 12 facilities, or 4%, were operating without a permit from the competent authority, 7 taxpayers did not have a fiscal device installed, or 2.35%, and 66 taxpayers did not record turnover via a fiscal device, or 22.22%.

Due to the established irregularities: engagement of unregistered workers, work without a permit from the competent authority, failure to record turnover via a fiscal device and lack of an installed fiscal device, 17 facilities were sealed, or 5.72%, and in 113 inspections misdemeanor warrants were issued with total fines imposed in the amount of 409,800.00 KM.

According to the stated data, 38% of the controlled taxpayers did not operate in accordance with legal regulations.

In one case in the Una-Sana Canton, the inspection was completed with the assistance of members of the Cantonal Ministry of Interior.

Overview of conducted inspections by canton:

In the Sarajevo Canton, 67 inspections were carried out in which 190 registered workers, 30 unregistered workers, 1 facility that did not have a permit from the competent authority, 2 taxpayers who did not have a fiscal device installed and 14 taxpayers who did not record turnover were found. Due to the established irregularities, 5 facilities were sealed and in 21 inspections misdemeanor warrants were issued with total fines imposed in the amount of 100,500.00 KM.

In the area of the Tuzla Canton, 44 inspections were carried out in which 165 registered workers and 12 unregistered workers, 1 taxpayer who did not have a fiscal device installed and 15 taxpayers who did not record turnover were found. Due to the established irregularities, 3 facilities were sealed and in 23 inspections misdemeanor warrants were issued with total fines imposed in the amount of 93,750.00 KM.

In the Zenica-Doboj Canton, 57 inspections were carried out in which 206 registered workers, 17 unregistered workers, 5 facilities that did not have a permit from the competent authority, 1 taxpayer who did not have a fiscal device installed and 4 taxpayers who did not record turnover were found. Due to the established irregularities, 2 facilities were sealed and in 17 inspections misdemeanor warrants were issued with total fines imposed in the amount of 46,700.00 KM.

In the area of the Herzegovina-Neretva Canton, 31 inspections were carried out in which 51 registered workers and 11 unregistered workers, 1 facility that did not have a permit from the competent authority, 1 taxpayer who did not have a fiscal device installed and 12 taxpayers who did not record turnover were found. Due to the established irregularities, 2 facilities were sealed and in 17 inspections misdemeanor warrants were issued with total fines imposed in the amount of 70,550.00 KM.

In the Central Bosnia Canton, 31 inspections were carried out in which 83 registered workers, 12 unregistered workers, 2 facilities that did not have a permit from the competent authority and 3 taxpayers who did not record turnover were found. Due to the established irregularities, 2 facilities were sealed and in 12 inspections misdemeanor warrants were issued with total fines imposed in the amount of 35,500.00 KM.

In the West Herzegovina Canton, 20 inspections were carried out in which 28 registered workers, 1 unregistered worker, 1 taxpayer who did not have a permit from the competent authority and 4 taxpayers who did not record turnover were found. Due to the established irregularities, 2 facilities were sealed and in 7 inspections misdemeanor warrants were issued with total fines imposed in the amount of 13,700.00 KM.

In the area of the Una-Sana Canton, 24 inspections were carried out in which 67 registered workers, 4 unregistered workers, 1 facility that did not have a permit from the competent authority and 7 taxpayers who did not record turnover were found. Due to the established irregularities, in 9 inspections misdemeanor warrants were issued with total fines imposed in the amount of 27,500.00 KM.

In Canton 10, 11 inspections were carried out in which 20 registered workers, 1 taxpayer who did not have a fiscal device installed and 2 taxpayers who did not record turnover were found. Due to the established irregularities, in 1 inspection misdemeanor warrants were issued with a total fine imposed in the amount of 7,000.00 KM.

In the area of the Posavina Canton, 9 inspections were carried out in which 12 registered workers, 2 unregistered workers, 1 facility that did not have a permit from the competent authority, 1 taxpayer who did not have a fiscal device installed and 4 taxpayers who did not record turnover were found. Due to the established irregularities, 1 facility was sealed and in 4 inspections misdemeanor warrants were issued with total fines imposed in the amount of 10,100.00 KM.

In the Bosnian-Podrinje Canton, 4 inspections were carried out in which 5 registered workers and 1 taxpayer who did not record turnover were found. Due to the established irregularities, in 2 inspections misdemeanor warrants were issued with total fines imposed in the amount of 4,500.00 KM.

The Tax Administration of the Federation of BiH continues with intensified inspections in the Federation of BiH in the coming period. Taxpayers are warned that they are obliged to align their operations with the applicable laws. The legal obligation of every taxpayer is to register every worker in the Unique System of Registration, Control and Collection of Contributions, duly record all turnover via fiscal devices and regularly settle tax obligations in accordance with regulations.