Amendments to the Regulation on Fiscal Recording Obligations Published in The Republic of Srpska

The Government of the Republic of Srpska amended regulations on activities exempt from electronic fiscal device turnover recording, adding natural gas supply alongside electricity. The changes will take effect on October 18, 2025, as published in the Official Gazette.

In accordance with the ongoing efforts of the Government of the Republic of Srpska to ensure clarity and consistency in fiscal regulations, amendments have been made to the existing framework governing activities exempt from the obligation to record turnover through electronic fiscal devices.

            In the "Official Gazette of the Republic of Srpska", No. 87/25 of 10.10.2025, the Decree on Amendments to the Regulation on Activities for the Performance of which there is No Obligation to Record Turnover through an Electronic Fiscal Device was published. The regulation will enter into force on October 18, 2025.

            Article 2, paragraph 1, item 11) of the Regulation on activities for which there is no obligation to record turnover through an electronic fiscal device ("Official Gazette of the Repubic of Srpska", No. 87/25) amended Article 2, paragraph 1, item 11) of the Regulation on activities for which there is no obligation to record turnover through an electronic fiscal device ("Official Gazette of the Republic of Srpska", No. 10/24, 6/25 and 68/25).

            By amending the above-noted Article of the Regulation on activities for the performance of which there is no obligation to record turnover through an electronic fiscal device, in addition to the activity of supplying electricity to the final customer for which there is no obligation to record turnover through an electronic fiscal device, the activity of supplying natural gas to the final customer is added.