The new fiscalization system in the Republic of Srpska: summarized steps for the first group of taxpayers

The Republic of Srpska's Tax Administration has outlined steps for approximately 28,000 taxpayers in the first group to transition to the new fiscalization system by December 17, 2024. Taxpayers must electronically submit requests for store registration, secure elements, and financial support via the Tax Administration's website. Non-compliance with the initial fiscalization procedure within the deadline may result in misdemeanor liability, with detailed instructions available online.

The Tax Administration clarified that the entire process of transition of the first group of approximately 28,000 taxpayers to the new fiscalization system in Srpska would continue with the expected dynamics and be completed by December 17th at the latest, and that the said taxpayers need to submit the necessary requests in a timely manner.

In the announcement, taxpayers of the first fiscalization group are reminded that, in accordance with the public call (which was published on April 17), they have until December 17th at the latest to transition to the new system completely and to first and foremost submit the necessary requests for store registrations, requests for secure elements, and requests for financial support if they haven’t done that so far.

The procedure is initiated by submitting an application, i.e., a request for the registration of business premises (store registration request), a request for issuing a secure element, and a request for subsidizing the costs of initial fiscalization.

All requests are submitted electronically through the website of the Tax Administration of the Republic of Srpska, www.poreskaupravars.org, inside e-Usluge/Submission of requests. The Law on Fiscalization prescribes misdemeanor liability for those liable for fiscalization who do not initiate the initial fiscalization procedure within the specified period.

In the first group of fiscalization obligees belong the previous fiscalization obligees, that is, those who until now were obliged to register every single transaction of goods and services through the existing fiscal cash registers.

This includes those who have registered to perform activities for which there is an obligation to record turnover through the fiscal cash register until the day of publication of the public call for submission of requests to initiate the initial fiscalization procedure and to subsidize the costs of the initial fiscalization of the first group of taxpayers.

The prerequisite for starting the initial fiscalization procedure, for which taxpayers will have no costs, is that the taxpayer has concluded a contract with the Tax Administration on the use of the Tax Administration's electronic inbox and a contract with an authorized operator of the fiscal system for the delivery and installation of electronic fiscal devices.

Taxpayers can find all the necessary instructions and forms needed for switching to the new fiscalization system on the website of the Tax Authority, in the e-Fiscalization section.