On 15 September 2026, the Federal Tax Administration (FTA) of the Federation of Bosnia and Herzegovina announced that its inspection teams operating in the Herzegovina-Neretva Canton (HNK) completed 35 inspection supervisions during a recent targeted enforcement campaign. The controls were carried out under the framework of the FTA’s 2026 Annual Inspection Plan, which prioritizes high-risk sectors, large taxpayers, and entities with inconsistencies in declared tax bases. The inspections covered verification of VAT returns, corporate income tax calculations, proper application of excise duties on energy products and tobacco, and compliance with cash register fiscalization requirements. The HNK region, known for its significant tourism, trade, and cross-border commerce, has been identified as a priority area for revenue protection due to the volume of cash-intensive businesses and seasonal economic fluctuations.
Key Takeaways
- Targeted Risk-Based Approach: The 35 supervisions were not random; they were selected through advanced data analytics and cross-referencing of taxpayer data with customs declarations, banking records, and third-party reporting. This methodology increases the yield per inspection hour and ensures resources are focused on the most significant revenue leakage points.
- Focus on Fiscalization and Cash Economy: A substantial portion of the controls verified the mandatory use of certified fiscal cash registers and real-time invoice reporting to the FTA’s central platform. Non-compliance with fiscalization rules remains a primary indicator of VAT evasion and undeclared income, especially in hospitality and retail.
- Follow-Up Enforcement Actions: Preliminary findings indicate that several inspections have resulted in the issuance of tax assessment decisions, penalty orders, and, in cases of suspected criminal tax fraud, referrals to the Prosecutor’s Office. The FTA emphasized that inspection results will feed into the 2027 risk profiling models, ensuring continuous improvement of the compliance framework.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement