FBiH: Fiscalization and Support for Workers

In the Federation of BiH, the Law on the Fiscalization of Transactions has been published, introducing an electronic system for recording transactions and supervision, with data collection and transmission “in real time”. The law also introduces the e-invoice as a structured electronic invoice, aligned with the EN 16931 standard.

In parallel, the Decree on the Payment of Support to Workers in 2026 was adopted: an employer may pay support of up to BAM 300 per month, provided that obligations are duly settled (or there is a rescheduling plan that is being properly executed).

A Rulebook on Amendments to the Rulebook on the Application of the Law on Personal Income Tax has also been published, which technically aligns references to the regulation on per diems (updating references to official gazettes).

Prepare for the new fiscalization system in FBiH – technical preparations are needed for real-time transaction recording and e-invoice implementation.

RS: New Registers and New Reporting

In RS, the salary and insurance base indexation coefficient for calculating the pension basis for 2026 has been determined at 0.300979.

A Rulebook on Reporting on Credit Transactions with Abroad was also adopted, regulating the reporting method, forms, deadlines, and data confidentiality.

A new framework for the Central Register of Entrepreneurs has been published: the rulebook regulates data storage, retrieval and exchange, types of reports, the method of keeping the register, and public search, while the previous rulebook ceases to apply.

The RS Tax Administration also published a notice on changes in filing Form 1002 as of 1 January 2026; it also highlighted the personal income tax exemption on a portion of salary in the net amount of BAM 50 per month for certain categories of work, as well as the related exemption from contributions on income that is exempt from personal income tax.

Update payroll calculations with the new indexation coefficient and make use of tax exemptions for certain categories of work in RS.

BiH/BD: DKP Fees, AML Rules and Property Tax

At the level of BiH, a Decision on Amendments to the Administrative Fees Tariff for documents and actions of diplomatic-consular missions was adopted, amending tariff items 29–39 (e.g. submissions EUR 10; passport EUR 70 for 10 years; visas; various certifications and confirmations).

At the same time, a Rulebook on the Implementation of the Law on the Prevention of Money Laundering and Terrorist Financing was published, detailing risk assessment, customer identification and monitoring, and enhanced and simplified due diligence measures.

In the Brčko District of BiH, the property tax rate for 2026 was set at 0.05%, applicable from 1 January 2026.

Pay attention to the new AML rules and compliance with anti-money laundering regulations – stricter client identification procedures.