- Amendments to the Law on Fiscal cash registers in RS

The RS National Assembly is in the process of adoption of the Law on Amendments to the Law on Fiscal Cash Register in RS, with which are prescribed new liberation from issuing fiscal receipts, shortened deadlines for keeping documentation, etc..

Important changes are as follows:

- in article 5. adds a new paragraph (2) which obliges a physical person who is not registered in the appropriate register for commodity and service turnover, to register every single trade of goods and services through the cash register and perform the transfer of src over to the terminal server TA if the person is a payer of value added tax, pursuant to the regulations governing the value added tax.

- new liberation from registration according to this Act, apply to independent entrepreneurs doing craft activities as small entrepreneurs in accordance with the provisions of the law governing the taxation of income, gambling operations, and tourism services of rural households.

- stipulates that the moment of supply of goods or services, in terms of this law, is the moment when the goods are delivered to the customer, or when it arises.

- it is closely regulated the contents of the Agreement between the service person and the taxpayer (article 51.) and Agreement which authorizes the authorized manufacturer service contracts with the taxpayer on servicing fiscal products and providing technical support to the taxpayer for the use of fiscal products (article 77.).

- in article 61. adds the new paragraph (4) which provides that, if a taxpayer does not submit request for removal from the register of taxpayers cash registers, TA conduct proceedings and shall remove the taxpayer from the register of cash registers, ex officio.

- significant change relates to the obligation to keep the printed control strip and keeping book of daily reports and clips of fiscal documents, which is from three year shortens to the duration of one fiscal year.

- abolishes the obligation of the technical inspection of the fiscal system (article 81.).

- expands the control of authorized services (article 89.).

- defines more closely punitive provisions of the Act (articles 90. and 97.) as well as provisions on supervision (article 98.).


This Law shall enter into force on the eighth day of its publication in the "Official Gazette of the Republic of Srpska".