Even though the new Law on Fiscalization in the Republic of Srpska has been officially adopted and published in 2022, practical implementation is currently not feasible. This is due to the absence of essential by-laws necessary to enforce the law effectively, which are further expanded on below.
The Law on Fiscalization in the Republic of Srpska faces implementation challenges due to a lack of essential by-laws.
Public
Republic of Srpska
Author: Kristina Dosen
Category:
Fiscal subject related
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753
Content accuracy validation date:
22.05.2023
Content accuracy validation time:
14:45h
Article 26, paragraph 1, of the Fiscalization Law ("Official Gazette of Republika Srpska", number: 15/22) prescribes that those subject to fiscalization are obliged to harmonize their operations with this law within the deadlines prescribed by the rulebook on the dynamics of fiscalization.
Paragraph 4 of the same article of the law prescribes that activities that, until the adoption of this law, were exempted from the obligation to record turnover via electronic fiscal device are obliged to harmonize their operations with this law within the deadlines prescribed by the regulation on activities for the performance of which there is no obligation to record turnover via electronic fiscal device and the rulebook on fiscalization dynamics.
The authorized Minister is to issue a rulebook regulating the dynamics of fiscalization, as well as the method of financing the initial fiscalization for all taxpayers of fiscalization in the Republic of Srpska, as prescribed in paragraph 6 of the same article of the law.
However, the by-laws needed to put the Law on Fiscalization into actual practice, as well as all the by-laws from Article 27, paragraph 2, from points 1-6, have not been adopted, until then, the provisions of the previously valid Law on Fiscal Cash Registers ("Official Gazette of the Republic of Srpska" number: 69/07, 1/11, 65/14, 21/15, and 58/19) will be applied, as well as by-laws that were passed in connection with the previously valid Law on Fiscal Cash Registers).
The timeline for the adoption of the necessary by-laws remains uncertain, leaving the implementation of the new fiscal system in the Republic of Srpska in a state of uncertainty. The timely development and publication of these by-laws will determine when the practical enforcement of the new fiscalization framework can commence.
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