The Tax Authority of the Republic of Srpska has published an amended rulebook on fiscal receipts that will formally enter into force on April 6, 2024.
The amendment concerns Article 3 of the original Rulebook, which covers the topic of transaction types in the new fiscal system.
In the previous rulebook, it was defined that 3 transaction types are used in the new fiscal system: sales, refund, and cancellation (correction), and the reasons for the usage of each.
The Tax Authority of the Republic of Srpska has published an amended rulebook on fiscal receipts.
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Republic of Srpska
Author: Kristina Dosen
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Fiscal subject related
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554
Content accuracy validation date:
02.04.2024
Content accuracy validation time:
08:05h
However, in the updated Rulebook, the third type of transaction has been erased, and an additional explanation has been introduced in the last part of Article 3 of the Rulebook.
Based on the current, newly defined amendments in the Rulebook, the existing transaction types are limited to 1. sales and 2. refund, whereas cancellation (correction) is considered a special operation connected to and used on the two possible transactions (sales and refund).
Precisely, the article explaining this change states that it will be possible to perform a specific operation of correction on the two possible transaction types (sales or refund) after the issuance of the fiscal receipt, keeping in mind that the purpose of usage has to be clearly indicated using the instructions of the technical guide (of its valid version).
The amended rulebook was published on the Tax Authorities online portal on April 1, 2024. In the "Official Gazette of the Republic of Srpska," No. 29/24, the Rulebook on Amendments to the Rulebook on Fiscal Receipts was published as well.
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