On January 14 and 15, 2025, in the afternoon and night hours, inspectors of the Tax Administration of the Federation of BiH carried out 616 inspections, so-called actions, in the territory of the Federation of BiH, which included taxpayers performing various service activities.
The inspections were carried out with the aim of verifying the legality of taxpayers’ business operations.
During the inspections, the Tax Administration inspectors found 994 registered workers and 77 unregistered workers.
During the inspections, 5 facilities were discovered that were performing activities without a permit from the competent authority, 3 taxpayers who did not have a fiscal device installed, and 156 taxpayers who did not record turnover using a fiscal device.
Due to the identified irregularities: hiring undeclared workers, working without the approval of the competent authority, failure to record turnover via fiscal devices and the absence of an installed fiscal device, 52 facilities were sealed and 335 misdemeanor orders were issued with a total of 656,200.00 BAM in fines.
In the area of the Sarajevo Canton, 173 controls were carried out, in which 281 registered workers and 9 undeclared workers and 18 taxpayers who did not record turnover via fiscal devices were found. Due to the identified irregularities, 8 facilities were sealed and 53 misdemeanor orders were issued with a total of 92,000.00 BAM in fines.
In Tuzla Canton, 80 controls were carried out, in which 167 registered workers and 12 unregistered workers were found, 1 facility that did not have a permit to operate, 1 taxpayer who did not have a fiscal device installed, and 26 taxpayers who did not record their turnover via the fiscal device. Due to the irregularities identified, 9 facilities were sealed and 45 misdemeanor orders were issued with a total fine of 100,550.00 BAM.
In Zenica-Doboj Canton, 71 controls were carried out, in which 129 registered workers and 6 unregistered workers were found, and 24 taxpayers who did not record their turnover via the fiscal device. Due to the irregularities identified, 4 facilities were sealed and 34 misdemeanor orders were issued with a total fine of 56,950.00 BAM.
In the Herzegovina-Neretva Canton, 88 controls were carried out, in which 146 registered workers and 13 unregistered workers were found, 3 facilities that did not have a work permit, 2 taxpayers who did not have a fiscal device installed and 22 taxpayers who did not record their turnover via the fiscal device. Due to the identified irregularities, 10 facilities were sealed and 46 misdemeanor orders were issued with a total fine of 90,300.00 BAM.
In the Central Bosnia Canton, 72 controls were carried out, in which 90 registered workers were found, 26 unregistered workers, 1 taxpayer who did not have a work permit and 44 taxpayers who did not record their turnover via the fiscal device. Due to the identified irregularities, 11 facilities were sealed and 36 misdemeanor orders were issued with a total fine of 197,500.00 BAM.
In the West Herzegovina Canton, 32 controls were carried out, in which 41 registered workers and 4 unregistered workers and 6 taxpayers who did not record their turnover via fiscal devices were found. Due to the irregularities found, 4 facilities were sealed and 20 misdemeanor orders were issued with a total fine of 38,000.00 BAM
In the Una-Sana Canton, 35 controls were carried out, in which 62 registered workers and 4 unregistered workers and 10 taxpayers were found who did not record their turnover via the fiscal device. Due to the irregularities identified, 4 facilities were sealed and 21 misdemeanor orders were issued with a total fine of 35,600.00 BAM.
In the Livno Canton, 32 controls were carried out, in which 30 registered workers and 1 unregistered worker and 1 taxpayer were found who did not record their turnover via the fiscal device. Due to the irregularities identified, 1 facility was sealed and 28 misdemeanor orders were issued with a total fine of 19,800.00 BAM.
In the Posavina Canton, 17 controls were carried out, in which 24 registered workers and 2 unregistered workers and 2 taxpayers were found who did not record their turnover via the fiscal device. Due to the irregularities identified, 1 facility was sealed and 6 misdemeanor orders were issued with a total fine of 16,500.00 BAM.
In the Bosnian-Podrinje Canton, 16 inspections were carried out, in which 24 registered workers and 2 taxpayers were found not to have recorded their turnover via a fiscal device. Due to the irregularities identified, 6 misdemeanor orders were issued with a total fine of 9,000.00 BAM. The Tax Administration of the Federation of BiH will continue to monitor the legality of taxpayers’ business operations and prevent the shadow economy in the coming days, with a special focus on deregistration of workers from the Unified System, therefore taxpayers with irregularities identified are urged to harmonize their business operations and comply with the laws in order to avoid being exposed to sanctions and unnecessary costs.
The Tax Administration of the Federation of BiH urges citizens to request a fiscal receipt for every purchased good or service provided, Klix.ba writes.
