The Tax Administration of the Federation of BiH is on Friday, 3.10.2025. year, conducted 259 inspections in the Federation of BiH. Controls covered taxpayers who perform activities in the field of catering, organization of games of chance betting, buildings, shops, bakery and other service activities.
The aim of supervision was the verification of compliance with the legal regulations, including the FBiH Tax Administration Law, the Law on Fiscal Systems, the Law on the Unique System of Registration, Control and Consultation System, Law on Contributions and Other Tax Laws.
According to the preliminary results of the inspection supervision during the inspectors, inspectors found 438 reported workers and 86 unreported workers or 33.2%.
12 facilities were detected, or 4.6% that have performed an activity without the authority for the work of the competent authority, 16 taxpayers who did not have a fiscal device installed or 6.1% and 81 taxpayer who has not recorded traffic via the fiscal device, or 31.2%.
Due to the identified irregularities: the engagement of unrepaid workers, the work of the competent authority, the non-detachment of the fiscal device and the absence of the installed fiscal device are sealed 22 facilities or 8.5% and in 122 of the total sentencies in the amount of 298,500.00 KM.
According to the said data, 47.1% of controlled taxpayers did not operate in accordance with legal regulations.
Overview of executed controls Showing in cantons
In Sarajevo Canton, 60 controls in which 90 reported workers, 9 unregistered workers, 2 objects that did not have approval for the authority of the competent authority, 3 taxpayers who did not have a fiscal device and 11 taxpayers installed. Due to the identified irregularities, 6 facilities were sealed and in 15 controls were issued by misdemeanor orders with a total fined sentencies in the amount of 37,600.00 KM.
In the Tuzla Canton area, 40 controls in which the employees and 8 unregistered workers, 2 objects that did not have approval for the competent authority, 3 taxpayers who did not have a fiscal device and 24 taxpayers who did not record traffic were found. Due to the identified irregularities, 3 facilities were sealed and in 35 controls were issued by misdemeanor orders with the total sentencies imposed in the amount of 78,050.00 KM.
44 controls in the Zenica-Doboj Canton were performed by 62 reported workers, 10 unregistered workers, 2 objects that did not have the authority of the competent authority, 2 taxpayers who did not have a fiscal device and 14 taxpayers who did not record traffic. Due to the identified irregularities, 3 objects were sealed and in 21 controls were issued by misdemeanor orders with the total sentencies in the amount of 44,800.00 KM.
In the territory of the Herzegovina-Neretva Canton, there were 25 reported workers and 48 unreported workers, 3 objects that did not have approval for the authority of the competent authority, 3 taxpayers who did not have a fiscal device and 9 taxpayers who did not record traffic. Due to the identified irregularities, 4 facilities are sealed and in 15 controls were issued by misdemeanor orders with the total sentencies in the amount of 37,500.00 KM.
In the Central Bosnia Canton, 28 controls in which 50 reported workers were found, 7 unreported workers, 1 object that did not have the worker’s authority, 1 taxpayer who did not have a fiscal device and 9 taxpayers who did not record traffic. Due to the identified irregularities, 1 facility was sealed and in 14 controls were issued by misdemeanor orders with the total sentencies imposed in the amount of 48,350.00 KM.
In the West Herzegovinian Canton, 20 controls in which 24 reported workers, 1 undersigned worker, 1 taxpayer who had not had a fiscal device and 4 taxpayers who did not record traffic were found. Due to the identified irregularities, 2 facilities were sealed and in 9 controls were issued misdemeanor orders with the total fines imposed in the amount of 16,200.00 KM.
In the area of Una-Sana Canton, 16 controls in which 19 reported workers were found, 1 unreported workers, 1 object that did not have approval for the work of the competent authority and 4 taxpayers who did not record traffic. Due to the identified irregularities, 1 facility was sealed and in 7 controls were issued by misdemeanor orders with total fines imposed in the amount of 14,000.00 KM.
In Canton 10, 16 controls were performed in which 14 reported workers were found, 1 unreported workers, 3 taxpayers who had a fiscal device and 4 taxpayers installed. Due to the identified irregularities, 1 facility was sealed and in 7 controls were issued by misdemeanor orders with the total sentencies in the amount of 14,000.00 kM.
In the area of Posavina Canton, 6 controls in which 13 reported workers were found, 1 facility was discovered, which did not have approval for the work of the competent authority, 1 taxpayer who has not recorded traffic. Due to the identified irregularities in 2 controls, violations were issued with the total sentencies imposed in the amount of 4,000.00 KM.
In Bosnian – Podrinje Canton, 4 controls in which 7 reported and 1 unregistered worker and 1 taxpayer who has not recorded traffic was found. Due to the identified irregularities in 2 controls were issued by misdemeanor orders with the total sentencies imposed in the amount of 4,000.00 KM, writes Zenit.
