Fiscal subject related
First of all, the Rulebook on the Dynamics of Fiscalization ("Official Gazette of Republika Srpska", number 26/24), hereinafter referred to as the Rulebook, prescribes the dynamics of fiscalization and the method of financing the costs of initial fiscalization for all those subject to fiscalization in the Republic of Srpska.
Primarily, as the Rulebook defines, in Article 7, paragraphs 1 and 2, it is stipulated that:
1) The costs of the initial fiscalization of taxpayers according to the place of turnover are financed from the budget of the Republic of Srpska in the form of a subsidy.
2) The costs of the initial fiscalization referred to in paragraph 1 of this article include the costs of delivery and installation of the electronic fiscal device, as well as fees to the operator of the fiscal system, which include taxpayer training services, the installation of a system for processing fiscal invoices, the installation of software for issuing receipts, the integration of secure elements, and connection with the Fiscalization Management System of TA, in accordance with the approved cost list of the operator's services.
The costs of the devices are therefore determined based on the actual cost of the device itself, along with the above-mentioned additional costs of installation, integration, and connection of the device to the Tax Authorities system.
For the subsidies to be granted, it is mandatory for the taxpayer (or his accounting agency on his behalf) to send a particular digital request on the web portal of the TA called „eUsluge“ (eServices).
For the first group of taxpayers, in order to qualify for financial support of the above kind for their new electronic fiscal devices, the deadline is set for the 17th of June as the last day. Since the deadline is approaching, the taxpayers are reminded to send the necessary requests, including this one, inside the mentioned eUsluge online service in time.
Other news from Republic of Srpska
New Fiscalization FAQs are published by the Tax Authorities in the Republic of Srpska.
The Tax Authorities in the Republic of Srpska published an announcement that states that the new answers to the most frequently asked questions in the field of new fiscalization are published. By this, the taxpayers are informed of new questions and answers on the new fiscalization in the Republic of Srpska. These questions and answers are published within the section e-Fiscalization and subsection – Portal for fiscalization taxpayers, in part 7. Questions and Answers. Read more
The Rulebook amending the Rulebook on the Dynamics of Fiscalization for the New Fiscalization in the Republic of Srpska
The Republic of Srpska has published amendments to the Rulebook on Dynamics of Fiscalization in the "Official Gazette" No. 83/24, effective October 2, 2024. The key change extends the deadline for publishing the public call for the second group of fiscalization taxpayers from six to ten months, with the new deadline set for January 29, 2025. This public call will outline the specific deadlines for... Read more
Understanding specific receipt Reference requirements from the Technical Guide v.1.10 recently issued in the Republic of Srpska
According to the amendments and supplements of the latest version of the Technical Guide (that is v.1.10) recently published in the Republic of Srpska, new details have been added when it comes to the reference number on the fiscal receipt. Read more
The deadline for the fiscalization of the first group of fiscalization taxpayers is approaching
Taxpayers are informed that the deadline for fiscalization of the first group of fiscalization taxpayers expires on December 17, 2024. There are less than 3 months left until the expiration of the deadline, in which period of time all taxpayers belonging to the first group of taxpayers should be fiscalized. We hereby invite taxpayers to respond to the fiscal system operator's invitation for fiscal... Read more
An amendment bringing changes to the rulebook on the dynamics of fiscalization has been published for new fiscalization in the Republic of Srpska.
In the "Official Gazette of the Republika Srpska," No. 80/24, the Rulebook on Amendments to the Rulebook on the Dynamics of Fiscalization was published. The amended regulation will come into force on September 21st, 2024. The mentioned Rulebook and the amendment to the Rulebook on the dynamics of fiscalization amended Paragraph 3 and deleted Paragraph 4 of Article 8 of the previous version of th... Read more
The Republic of Srpska Updates Technical Guide for New Electronic Fiscal Devices—Version 1.10 is released
The Tax Administration of the Republic of Srpska has published another version of an important document for suppliers of electronic fiscal device elements. Additional changes have been published in the technical guide for issuing approval for electronic fiscal device elements. Version 1.10 is the latest and pertains to the new fiscal system implemented in the Republic of Srpska. The changes refer... Read more
Understanding receipt cancellation in the new fiscal system of the Republic of Srpska
In the new fiscal system of the Republic of Srpska, cancellation, or voiding, as it is also known, is a specific operation designed to correct errors on existing receipts. It is not considered a separate transaction type but rather a corrective measure that can be applied to both sales and refund receipts. Read more