FISCAL SOLUTIONS...
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Public Republic of Srpska Author: Kristina Dosen
New Fiscal law in the Republic of Srpska was published in the official gazette of the Republic of Srpska in March 2022, wherein Article 3 regulates the subject of fiscalization. According to that provision, the subject of fiscalization is all trade in goods and services in the Republika Srpska for which payment is made in cash or non-cash, including sales done through self-charging devices i.e. vending machines. More details are as follows.
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Fiscal subject related

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Content accuracy validation date: 02.06.2022
Content accuracy validation time: 10:30h

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According to the adopted text of the new law, another subject of fiscalization is vending machines as sales channels. Unlike the first draft of this law and the previous regulations, the turnover performed through self-charging devices was not a turnover for which there was an obligation to register through the fiscal cash register since it was technically impossible to install a fiscal cash register that works on its own, without the operator.
On the other hand, the proposed fiscalization system is intended to be both technically advanced and simple, so that a self-charging device can be fiscalized and the recording of transactions through such a device will be completely independent and automated.
Just like in cases of other electronic fiscal devices, fiscalization of vending machines will require the obligatory elements, that make up the fiscal device and are subjected to certification, to be approved by the tax authorities in accordance with new requirements.

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