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Bosnia and Herzegovina: Legislation introducing rules for electronic transaction recording; proposal to subject games of chance to VAT

Law on electronic transaction recording to become effective no later than August 31, 2027

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february 27, 2026

The Law on Transaction Fiscalization in the Federation of Bosnia and Herzegovina—published on February 4, 2026—introduces rules relating to:

  • Obligation to issue receipts
  • Electronic transaction recording system
  • Fiscalization supervision
  • Penalties
  • Other matters relevant to fiscalization

The law will take full effect upon adoption of all implementing regulations, but no later than August 31, 2027, with a three to four year transitional period for old fiscal systems.

In addition, the House of Representatives on January 22, 2026, adopted legislation that would include games of chance as activities subject to value added tax (VAT). The legislation requires approval from the House of People before becoming effective.


For more information, contact a KPMG tax professional in Bosnia and Herzegovina:

Vedran Bajric | vbajric@kpmg.com

Senad Kadunic | skadunic@kpmg.com

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