New fiscal system in the Republic of Srpska: Registry of operators of the fiscal system and their obligations

In August 2023, the Republic of Srpska published the criteria for operators of the new fiscal system. Last week, the TA of this country also completed and published a Register of currently approved operators of the fiscal system, which currently includes only one consortium of companies consisting of Sirius 2010, Aero Centar Krila, and Mikroelektronika. In the future, these companies will be in charge of providing service and support to taxpayers who have fiscal cash registers at a price that, with the consent of the Ministry of Finance, they will determine for themselves.

 

Previously, as stated, the Ministry of Finances adopted the Rulebook on approval of fiscal system operators ("Official Gazette of RS," no. 72/2023), according to which the operator can be one or more companies that enable the functioning of the fiscalization system that is expected in this country.

The status is granted to them by the Tax Administration of the Republic of Srpska, based on a public invitation and fulfilling all of the criteria set out in the Rulebook.

Some of the criteria include that the operator must have its headquarters in Republika Srpska, actively engage in programming and electronic equipment work, and also have experience in similar work that is not worth less than 1.3 million KM. He must also have experience in placing fiscal systems on the market, as well as competence to perform testing and calibration of devices, as well as the personnel and technical equipment necessary to provide support for taxpayers during fiscalization. It is also required to have an integrated system composed of at least five electronic transaction services or more with an annual turnover of at least 200 million KM from that work. In addition, the request was that the future operator must have branches in all cities where the Tax Administration has regional centers, that there are no outstanding tax obligations, and that it have an elaborate program of cooperation with competent institutions and taxpayers.

The basic obligations of the operator are to provide each taxpayer with a functional electronic fiscal device as well as service and support in order for the taxpayer to realize business processes under the new Law on Fiscalization ("Official Gazette of RS," No. 15/2022) and according to the Rulebook. Also, their job includes carrying out the delivery, installation, and commissioning of fiscal devices, as well as servicing, supervising, and training those who will use them. Prior to this process, the Tax Administration of the Republic of Srpska awarded Prointer a tender for the establishment of an information system for fiscalization, but that company is not on the list of approved operators.