Fiscal Cash Registers
In line with Article 5 of the Fiscalization Law of Republic of
Srpska:
(1) An entity officially registered for sales of goods, i.e.
provision of services, is obliged to register each individual sale of goods and
services using the fiscal cash register, as well as to transfer transaction data
to Tax Administration server via installed terminal, and in case the system is
operated via computer, commands pertaining to fiscal cash register shall be
entered using the adequate software application.
(2) Obligation referred to in Paragraph 1 of this Article shall
not apply to the following:
a)
independent agricultural producer, for sales of own agricultural
products in green market stalls and family farm premises,
b)
owner of crafts shop, for sales of own artistic and traditional
craftsmanship products, in market stalls as similar facilities,
c)
banks, for transactions via bank accounts,
d)
energy providers, utility, telecommunication and other public
companies charging an collecting for the services rendered using consumption
based bills (electricity, gas, heating, water, telephone, etc.),
e)
postal operations and transportation and shipment of postal
parcels,
f)
advocates,
g)
compulsory social insurance,
h)
religious organizations,
i)
artistic creations and literature, and performing arts,
j)
art institutions,
k)
libraries,
l)
archives,
m)
museums,
n)
vending machines,
o)
street sales of ice cream, lottery tickets, pop corn, books, and
newspapers;
p)
shoe cleaners, porters, car parking staff; and
q)
education (pre-school, elementary, secondary, and higher
education), and science and research activities.
(3) Entities not included in Paragraph 2 of this Article,
engaged in activities not exempt form provisions of the Paragraph 1 of this
Article, shall be obliged to act in line with the provisions of Paragraph 1.