The Ministry of Finance of the Republic of Srpska has determined the official list of activities where it is possible to use an electronic fiscal device that communicates with a virtual processor of fiscal receipts to meet the needs of the new fiscalization in this country.
Currently, there are two types or categories of business activities that fall under this possibility and are allowed to use virtual processors of fiscal receipts and include business activities: 47.91 and 47.99.
Official List of retail activities for which it is allowed to use a Virtual Fiscal Receipt Processor in the Republic of Srpska
Public
Republic of Srpska
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
363
Content accuracy validation date:
26.04.2024
Content accuracy validation time:
08:07h
The first type of business activity (under 47.91) concerns retail trade via the post office or the Internet. This type of activity includes activities of retail trade via the post office or the Internet, i.e., retail trade activities when the customer makes a purchase decision based on advertisements, catalogues, information obtained on the website, or other forms of seller advertising. The customer orders products by post, by phone, or via the Internet. Purchased products and services can be downloaded directly from the Internet or delivered to a physical person or customer.
In particular, this first type of business activity includes:
- retail trade of any type of product via the post office,
- retail trade of any type of product via the Internet,
- direct sales via television, radio, or telephone,
- auction sales via the Internet in connection with retail trade.
The second category of business activities (under 47.99) concerns other retail trade outside shops, outside stalls, and markets. This category of retail trade includes, in particular:
- Direct sales or sales using travel agents, sales using self-service machines (such as vending machines),
- Direct sales of fuel (oil for fuel, firewood, etc.) with delivery to the customer,
- Auctioning outside of stores (in regards to retail sales, except internet sales, which fall under a separate category),
- Retail sales are conducted using mediators (agents) and outside of the stores.
The list was published officially by the Ministry of Finances in the Republic of Srpska, and it is in force until (and if) an amendment occurs in the future.
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