Reminder: Taxpayers Must Register Business Premises Before Starting Sales in the Republic of Srpska

Taxpayers in the Republic of Srpska must electronically register each business premise with the Tax Administration and obtain approval before starting sales or ordering fiscal elements under the new fiscalization system. The registration assigns a unique premises ID for use in the fiscal device, applies to all sales types (including mobile, online, and vending), and any data changes must be reported within strict deadlines.

Before beginning sales at any business location, taxpayers are required to register each business premise with the Tax Administration (TA). The registration request is submitted electronically for every individual store and must be approved before the taxpayer can order secure fiscal elements and operate under the new fiscalization system.

The application may be filed by the taxpayer, an authorized accounting agency, or another representative. After reviewing the submitted data, the Tax Administration issues an electronic decision assigning a unique identification code for the business premises, which must be used in the electronic fiscal device. The approval decision is delivered to the taxpayer’s electronic mailbox.

Under the applicable rulebook, business premises must be classified into one of four types: stationary (fixed), mobile, remote sales, or vending machine. Mobile sales and online shops are subject to fiscalization and must be registered accordingly, while vending machines require registration with their exact location. For mobile sales conducted from vehicles, license plate numbers must also be provided.

Taxpayers must ensure that all required data is accurate and kept up to date. Any changes to store data must be reported electronically no later than 24 hours before the change takes effect. If changes occur due to unforeseen events such as natural disasters or third-party actions, the taxpayer must notify the Tax Administration within 24 hours after the change.

Special rules apply to address data. For mobile or remote sales, the taxpayer registers their business seat or residence address; if this address is in the Federation of Bosnia and Herzegovina or Brčko District, the address of the main business unit located in the Republic of Srpska must also be provided.

After submitting the registration request, the TA portal generates a confirmation that must be stamped, signed, and certified with a qualified digital signature before submission. Any data change is generally treated as a new registration and must comply with the prescribed deadlines.

These requirements ensure that all sales locations, including mobile units, online shops, and vending machines, are properly registered and traceable within the fiscalization system before commercial activities begin.