Fiscalization of Online Sales in the New Fiscalization System in the Republic of Srpska

In the Republic of Srpska, online sales are subject to fiscalization under Article 4 of the Law on Fiscalization, requiring businesses to record each transaction through an electronic fiscal device, regardless of payment method. Online retailers must issue fiscal receipts at the time of turnover, similar to physical stores, as online sales are not exempt under the regulation on non-fiscalized activities.