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Tax Penalties in BiH — Most Common Violations and How to Avoid Them
Tax

Tax Penalties in BiH — Most Common Violations and How to Avoid Them

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Emir Begić
26. Maj 2026.
6 min

Overview of the most common tax penalties in Bosnia and Herzegovina and practical advice on how to prevent problems.

Tax penalties in Bosnia and Herzegovina can seriously jeopardise the liquidity of even successful companies. Importantly, the vast majority of penalties can be completely avoided through simple prevention.

The most common violations in practice are: late filing of VAT returns, late payment of tax obligations, incorrect issue of fiscal invoices, and failure to register employees.

Particularly dangerous is the penalty for unregistered employment — from 5,000 to 30,000 BAM per worker.

ENS d.o.o. guarantees its clients that it takes responsibility for deadlines — if we miss a deadline, we bear the penalty, not you.

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Tax Penalties in BiH — Most Common Violations and How to Avoid Them | ENS d.o.o.