Fiscalisation in Republika Srpska: who issues fiscal receipts, farmer exemptions

The Law on Fiscalisation replaced the old fiscal cash registers with a system in which every receipt reaches the Tax Administration of Republika Srpska immediately. This concerns farmers, food producers, rural guesthouses with catering, restaurants and tour operators in Republika Srpska.

In short

• Anyone registered to trade goods or services is an obligated person. Every sale, whatever the payment method and including advances, is recorded at the moment of sale on an electronic fiscal device, and the customer gets a fiscal receipt.
• Exemptions are not in the law itself but in a Government decree. They include selling agricultural products produced on your own family holding at the holding's production premises, and at market stalls, stalls outside markets and open spaces.
• If you run an exempt and a non-exempt activity, every sale from the non-exempt one must go through the device (Article 4(5) of the Law).
• The first group had to finish the switch by 17.12.2024 and the second group by 30.09.2025. Anyone who becomes obligated after the public call must start the procedure before the first sale.
• The cost of initial fiscalisation (device, installation, operator fee) is covered by the Republika Srpska budget as a subsidy.

Who it applies to

• Entrepreneurs and companies selling goods or services, including shops, restaurants, taverns, accommodation and travel services. Catering and accommodation do not appear on the decree's list of exempt activities, so a fiscal receipt is issued for them.
• Exempt under the decree (Službeni glasnik RS 10/24, 6/25, 68/25 and 87/25), among others: international air passenger transport, banking, insurance and stock-exchange brokers (except currency exchange offices), lawyers who are members of the RS Bar Association, games of chance and amusement games, religious organisations, old and artistic crafts with traditional craft status, and sales of your own farm produce as described above.
• A private person who only rents out business premises to a legal entity and has not registered that activity is not an obligated person (Tax Administration answer). This does not apply to tourist accommodation: whoever provides accommodation as a registered activity must fiscalise those sales.
• Check exactly what your product is before relying on the farm exemption. The decree speaks of "agricultural products" from your own production. Amendment 68/25 deleted the words "directly to the end consumer" from that exemption, but a sale outside the listed places (holding premises, markets, stalls, open spaces) is still not named. For processed goods (cheese, brandy, honey in jars) and for sales through intermediaries or to restaurants, ask the Tax Administration before you stop issuing receipts.

What to do

1. Check whether your activity is on the decree's exempt list. If not, you are obligated.
2. Sign a contract on use of the electronic mailbox with the Tax Administration and a contract on delivery and installation of an electronic fiscal device with an approved fiscal system operator (the register of operators is on the Tax Administration site).
3. Through the Tax Administration portal submit the business premises registration, the request for a security element and the request for subsidising the costs. If you work from a home, it is registered as business premises at the address where you work; without premises, your residence address is used.
4. Establish the fiscal connection, meaning issue the first fiscal receipt or training receipt recorded in the system. That completes initial fiscalisation. You defiscalise the cash registers used under the old Law on Fiscal Cash Registers yourself, on the day of initial fiscalisation, by sending the last daily report to the Tax Administration server (Article 8(3) of the Rulebook on the dynamics of fiscalisation, as amended in Službeni glasnik RS 80/24).
5. From then on record every sale at the moment it happens and issue a fiscal receipt. Customers can verify a receipt and report a missing one through the Tax Administration site.

Deadlines and amounts

• First group (formerly obliged to use fiscal cash registers): start by 17.06.2024, finish by 17.12.2024.
• Second group (formerly exempt, for example wholesale and bookkeeping agencies): start by 31.03.2025, finish by 30.09.2025.
• Whoever becomes obligated after the public call for their group may not begin trading until initial fiscalisation is started and the connection made. An entrepreneur with an approved temporary suspension need not apply while it lasts but must do so before resuming work.
• Failing to record sales: a fine of 8,000 to 24,000 KM for a legal entity and 4,000 to 12,000 KM for an entrepreneur (Article 20 of the Law), plus a 30-day ban on operating, or 60 days on repeat within a year (Article 17). Repeating the offence within a year doubles the fine (Article 21).
• An entrepreneur who does not use the security element or does not send receipt data to the Tax Administration faces 1,000 to 3,000 KM (Article 22); one who does not submit premises data or changes to it faces 800 to 2,400 KM (Article 23).

Where to go

• Tax Administration of Republika Srpska (Poreska uprava Republike Srpske), e-Fiskalizacija: Trg Republike Srpske 8, Banja Luka, +387 51 332 300, kontakt@poreskaupravars.org.
• For East Herzegovina the competent office is the Tax Administration regional centre in Trebinje (Područni centar Trebinje); 2026 subsidy decisions were issued there for Trebinje, Bileća, Ljubinje, Nevesinje and Gacko.
• Free info line of the approved fiscal system operator: 080 050 088.

Laws and sources

• Law on Fiscalisation (Službeni glasnik Republike Srpske no. 15/22)
• Decree on activities with no obligation to record sales through an electronic fiscal device (Službeni glasnik RS 10/24, 6/25, 68/25 and 87/25)
• Rulebook on the dynamics of fiscalisation (Službeni glasnik RS 26/24, 80/24 and 83/24)
• Obligated persons and deadlines, Tax Administration answers