Autumn 2025 brought several important changes to tax and fiscal regulations that have a direct impact on everyday business operations.

In the Federation of BiH, amendments to the Law on the interest rate for public revenues have significantly expanded and clarified the framework for writing off accrued interest. The key message is that interest on due, reported but unpaid public receivables as of 31 December 2023 may be written off, provided the principal debt is settled within 18 months from the law's entry into force. Notably, the law removed the link between interest write-off and whether the debt was determined by an inspection finding. This signals that the state's goal is collection of the principal, not the accumulation of interest which often far exceeds the original debt.

If you have older tax debts in FBiH with accrued interest, analyse the position as of 31.12.2023 and consider full write-off of interest by timely settling the principal.

In Republika Srpska, amendments to the Fiscal Receipt Rule have further clarified the concept of the "moment of turnover" for fiscal purposes, especially for continuous supplies, advance payments and sale of fixed assets. These changes align fiscal rules with real business flows and give taxpayers more room for a more rational and administratively simpler application of fiscalization, particularly in businesses with numerous payments or monthly settlements.

For continuous services, advances and sales of fixed assets, the new rules may mean that some transactions no longer need to be recorded fiscally in the way previously required.

At the same time, the Regulation listing activities exempt from fiscalization confirmed and stabilised the list of activities that are not required to record turnover via electronic fiscal devices. This removes long-standing uncertainty for certain professions and sectors about whether they are subject to the fiscal regime, which is particularly important for activities such as legal services, financial services, energy and some public services.

If you operate in activities exempted by the regulation, verify whether you still retain fiscal devices and procedures that the law no longer requires.