From the Tax Administration of the Federation of BiH, the inspectors of this Administration was 18. and 19. July 2025. The Federation of BiH, which included taxpayers who perform the activities of holiday and recreation (cottages and villas with pool), as well as other service activities.
The subject of control was the provision of the provisions of the Federation of BiH’s Council of the Federation of BiH, the Federation of BiH, the Law on the Unique System of Registration, Control and Consultation System, Contributions Law and other tax laws.
In inspection supervision, 727 reported workers and 133 unclaimed workers were found. 47 facilities that have performed activity without approval for the work of the competent authority, 42 taxpayers who did not have a fiscal device installed, and 146 taxpayers who did not record traffic via the fiscal device.
Due to the identified irregularities, 63 facilities were sealed, and in 178 controls were issued by misdemeanor orders with the total sentencies in the amount of 503,750 KM. The results of the inspection executed showed that 41.49 percent of taxpayers did not harmonize its operations with applicable laws in the Federation of BiH.
The Tax Administration adds that in four cases, inspection supervision in the area of Tuzla, Sarajevo and Central Bosnia Canton is completed with the assistance of members of the Ministry of the Interior.
The Tax Administration of the Federation of BiH determined that there are about 1,000 taxpayers who issue holiday and recreation facilities (cottages and villas with pool), which did not register with the competent authorities. In this administration, the inspection supervision will continue in the next period, and calls the activities of the releases of vacations and recreation in the unique system in the tax administration and to harmonize their operations with the law. is from the Tax Administration of the Federation of BiH.
