Obligatory store registration in the new fiscalization model in the Republic of Srpska

Based on the newly published Rulebook, store registration on the tax authorities' website will be obligatory in the upcoming fiscalization model in order to be able to perform sales and stay compliant. Firstly, the taxpayer must choose a store type that is most applicable to the kind of store that he sells from. In this regard, there are 4 possible store types prescribed. Let's find out about them.

There are 4 possible store types prescribed, and those are:

1. Stationary (fixed)
2. Mobile 
3. Remote 
4. Vending machines

The whole process will be done completely electronically on the Tax authorities' website using entry parameters by each taxpayer and is comprised of certain steps. 

The reason for store registration, according to the TA are many, but the main ones include: 

1. acquiring a unique identifier of that business premise (i.e. store)
2. having the prerequisites to request the obligatory component used in new electronic fiscal devices– the secure element 
3. for TA to be able to track all sales created in a certain store, as well as its activity and proper usage of electronic fiscal devices in each store, etc.

In this process, each taxpayer is obliged to report to TA all mandatory data and also to make corrections if some data is wrong or changed over time. 

This allows for every business facility to gain identification i.e. a unique mark of place of sale which, after approval of the registration request, is generated by SUF i.e. Tax authorities' fiscalization management system.