Tax Administration of the Republic of Srpska Introduces New Rules for Reference and Identification Numbers on Fiscal Receipts

Tax Administration in the Republic of Srpska has updated its Technical Guide to align with the amended Rulebook on Fiscal Receipts, introducing a mandatory placeholder number for wholesale refund transactions when the original document cannot be identified. The amendments also strengthen customer identification and require linking every refund to its corresponding original transaction, prompting taxpayers to update their fiscal systems accordingly.

The Tax Administration of Republika Srpska has announced important updates for taxpayers regarding fiscalization procedures. On November 24, 2025, the Administration published a revised version of the Technical Guide for Approval of Electronic Fiscal Device Elements, aligning it with the recently amended Rulebook on Fiscal Receipts (“Official Gazette of RS”, No. 95/25).

One of the major changes concerns situations where, for justified reasons, it is not possible to determine the reference number of the document on the basis of which goods are being returned in wholesale transactions. In such cases, when issuing a Refund Transaction fiscal receipt, taxpayers must use a predefined placeholder number: YYYYYYYY-YYYYYYYY-0. This update is explained in detail in Chapter 7.4.1 of the Technical Guide, under the ESIR data verification section.

The amendments also introduce clearer requirements for customer identification when issuing Refund Transaction and Advance Refund fiscal receipts. Taxpayers must now include the buyer’s TIN (for legal entities and entrepreneurs) or the serial/identification number of an official personal document (for natural persons). Additionally, each refund receipt must reference the original transaction, whether it is a Sale Transaction, Advance Sale, or another relevant document. These rules are specified in Chapter 7.4.2.3 of the Technical Guide.

The Tax Administration is urging all fiscalization subjects to familiarize themselves with the new rules and ensure their systems are updated accordingly

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