Already at the beginning of 2026, taxpayers in the Federation of Bosnia and Herzegovina can expect one of the most significant changes in the field of electronic business.
Namely, from January 1, 2026, the qualified electronic signature (KEP) becomes mandatory for submitting almost all tax returns in the direct tax system.
There will be no extension of deadlines. The previous ways of accessing the nPIS system will cease to be valid immediately after the activation of the PP1 form, which means that all taxpayers will be obliged to provide a suitable qualified electronic signature in a timely manner so that they can continue to fulfill their tax obligations without hindrance.
According to Denis Zukić, executive director of Feb Sarajevo, the obligation to have a KEP is the person whom the authorized person (director) designates as a representative for e-business for the Tax Administration.
“It can be any person, depending on the systematization of workplaces (internal) or the accounting agency (external). It will probably be the person who is currently designated for entering tax returns through the NPIS. It is not necessary to have multiple KEPs, for example, only one employee in an accounting agency can have a KEP, and submit tax returns for all their clients through that KEP,” he explains to Akta.ba.
When asked how the new powers in the new “nPIS” function and how they are granted or changed, Zukić answered for Akta.ba: “The legal representative of the taxpayer, by submitting the PP1 form, designates the person who will use the KEP to submit his tax returns through the NPIS. The tax regulations relating to the taxation of legal and natural persons stipulate that tax returns from 01.01.2026 shall be submitted exclusively through the KEP. Therefore, submission in the current way will not be possible.
He explained exactly what changes are being introduced and what needs to be paid special attention to.
“The news is of a purely technical nature. Namely, until now, tax returns were submitted through NPIS electronically using the Statement, and from January 1, 2026, returns are also submitted electronically only with the use of a qualified electronic certificate (KEP). A problem may arise with the application of representatives for e-business, given that PUFBiH has not yet published technical instructions for filling out the PP1 form. Taxpayers are obliged to submit tax returns from 01.01. they submit with the use of KEP, and there is still no possibility of registering a representative. We expect the technical instructions to come out in a few days, and there is very little time left until 01.01., a huge number of taxpayers must register.”
What is a qualified electronic signature (KEP)
A qualified electronic signature is the digital equivalent of a handwritten signature and is used to sign electronic documents in a way that ensures their legal integrity, authenticity and credibility.
By using a qualified electronic certificate, business entities can create, send and exchange electronic documents, including bills, invoices and other official documents, with the guarantee that the content of the document has not been changed and that the identity of the signatory has been reliably established. Documents signed with a qualified electronic signature have full legal force and are treated equally with documents in paper form in legal transactions.
Advantages of using KEP
Let’s recall that it was pointed out earlier that the application of a qualified electronic signature brings numerous advantages for modern business. First of all, an electronic signature has the same legal value as a handwritten one, which ensures the complete legal security of electronic documentation.
KEP enables data protection against unauthorized changes, as well as reliable identification of the sender and recipient of the document. At the same time, the electronic exchange of documents significantly speeds up business communication, because the need for physical signing and postal delivery is eliminated.
Digitization of documentation contributes to a significant reduction in the time required for processing accounting and administrative tasks, as well as to the optimization of business costs. By avoiding printing, physical delivery and archiving of documents, companies achieve financial savings, but also contribute to environmental protection by reducing paper consumption.
The process of obtaining and using a qualified electronic certificate is simple. Legal entities and institutions obtain certificates for their employees through authorized certification bodies, such as the Administration for Indirect Taxation of BiH, IDDEEA of BiH or other competent institutions, after which authorized persons can sign electronic documents in a secure and legally recognized manner.
KEP and digital applications for tenders
With the introduction of digitization in business processes, an increasing number of institutions in the region are switching to electronic methods of applying for public procurement and tenders. Qualified electronic certificates enable the legally valid electronic signing of complete tender documentation, including bids, declarations and supporting documents.
Before applying for tenders, a detailed check of the legal framework and technical requirements of the country where the public procurement is announced is recommended. The qualified electronic signature issued by the Administration for Indirect Taxation of Bosnia and Herzegovina complies with the eIDAS regulation of the European Union, which enables safe and legally recognized electronic business at the international level. Acts.
