Bosnia to bring forward proposed bill on mandatory e-invoicing 2025
The Balkans state of Bosnia and Herzegovina is formulating a bill to introduce mandatory electronic invoicing, including live reporting to government tax authorities. This is likely to be presented the parliament in early 2025. No launch date is confirmed.
The government is committed to the initiative to tackle rampant invoice fraud in the online e-commerce and digital platforms commerce sectors.
There is currently no standard e-invoicing structure regulated by the government, although it seems clear the new mandate will follow the EU e-invoicing directive. The launch will likely start with B2G public procurement, but the government is clear that it will bring B2B in early.
Many of Bosnia’s neighbours have implemented or are rolling out e-invoicing mandates, including:
- Croatia in 2026;
- Serbia, in 2023; and
- Montenegro, to be confirmed.
Europe e-invoicing and live reporting
