In 244 inspections yesterday, Federation tax inspectors issued fines totaling 1,525,400 KM

(Patria) - Inspectors of the Tax Administration of the Federation of Bosnia and Herzegovina conducted 244 inspections in the area of the Federation of BiH on 05/21/2026. The controls were carried out at taxpayers engaged in trade, butcher shops, hospitality, construction, bakeries, as well as other activities.

The subject of the controls also included legal entities that had not submitted financial reports for 2025, or that had not acted in accordance with the provisions of Article 44, Paragraph 4 of the Law on Accounting and Auditing in the Federation of BiH. In the conducted controls, it was determined that 125 taxpayers had not submitted financial reports, for which misdemeanor orders were issued with a total of 1,423,700 KM in fines.

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, 444 registered workers and 18 unregistered workers were found.

4 taxpayers were discovered who did not have a fiscal device installed and 25 taxpayers who did not record sales through a fiscal device. Due to the identified irregularities: engaging unregistered workers, not having a fiscal device installed, and not recording sales through a fiscal device, 7 premises were sealed and misdemeanor orders were issued in 152 cases with a total of 1,525,400 KM in fines.

The results of the conducted inspections showed that 59% of taxpayers did not comply with the valid laws in the Federation of BiH. A review of the conducted controls and identified irregularities by canton is presented below. In the Canton of Sarajevo, 46 controls were carried out, in which 45 registered workers, 1 unregistered worker, 2 taxpayers without an installed fiscal device, and 1 taxpayer who did not record sales through a fiscal device were found. During the controls, it was determined that 2 taxpayers had not submitted financial reports. Due to the identified irregularities, 1 premise was sealed and misdemeanor orders were issued in 3 cases with a total of 32,500 KM in fines.

In the Tuzla Canton, 43 controls were carried out, in which 47 registered workers, 1 unregistered worker, 1 taxpayer without an installed fiscal device, and 6 taxpayers who did not record sales through a fiscal device were found. During the controls, it was determined that 30 taxpayers had not submitted financial reports. Due to the identified irregularities, 2 premises were sealed and misdemeanor orders were issued in 34 cases with a total of 360,700 KM in fines.

In the Zenica-Doboj Canton, 40 controls were carried out, in which 47 registered workers, 1 unregistered worker, 1 taxpayer without an installed fiscal device, and 2 taxpayers who did not record sales through a fiscal device were found. During the controls, it was determined that 38 taxpayers had not submitted financial reports. Due to the identified irregularities, 1 premise was sealed and misdemeanor orders were issued in 39 cases with a total of 422,500 KM in fines.

In the Herzegovina-Neretva Canton, 32 controls were carried out, in which 45 registered workers, 8 unregistered workers, and 2 taxpayers who did not record sales through a fiscal device were found. It was determined that 22 taxpayers had not submitted financial reports. Due to the identified irregularities, 1 premise was sealed and misdemeanor orders were issued in 25 cases with a total of 264,900 KM in fines.

In the Central Bosnia Canton, 20 controls were carried out, in which 141 registered workers, 4 unregistered workers, and 3 taxpayers who did not record sales through a fiscal device were found. During the controls, it was determined that 12 taxpayers had not submitted financial reports. Due to the identified irregularities, misdemeanor orders were issued in 14 cases with a total of 158,000 KM in fines.

In the West Herzegovina Canton, 16 controls were carried out, in which 31 registered workers and 5 taxpayers who did not record sales through a fiscal device were found. It was determined that 1 taxpayer had not submitted financial reports. Due to the identified irregularities, misdemeanor orders were issued in 9 cases with a total of 32,600 KM in fines.

In the Una-Sana Canton, 21 controls were carried out, in which 62 registered workers, 1 unregistered worker, and 3 taxpayers who did not record sales through a fiscal device were found. During the controls, it was determined that 3 taxpayers had not submitted financial reports. Due to the identified irregularities, 1 premise was sealed and misdemeanor orders were issued in 8 cases with a total of 47,700 KM in fines.

In Canton 10, 16 controls were carried out, in which 5 registered workers, 3 taxpayers without an installed fiscal device, and 1 taxpayer who did not record sales through a fiscal device were found. During the controls, it was determined that 12 taxpayers had not submitted financial reports. Due to the identified irregularities, misdemeanor orders were issued in 13 cases with a total of 136,500 KM in fines.

In the Bosanska-Podrinje Canton, 4 controls were carried out. During the controls, it was determined that 3 taxpayers had not submitted financial reports. Due to the identified irregularities, misdemeanor orders were issued in 3 cases with a total of 33,000 KM in fines.

In the Posavina Canton, 6 controls were carried out, in which 17 registered workers, 1 unregistered worker, and 2 taxpayers who did not record sales through a fiscal device were found. During the controls, it was determined that 2 taxpayers had not submitted financial reports. Due to the identified irregularities, misdemeanor orders were issued in 5 cases with a total of 37,000 KM in fines.

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.