New Fiscalisation Model In Republic Of Srpska
Published date | 09 January 2022 |
Subject Matter | Government, Public Sector, Fiscal & Monetary Policy |
Law Firm | Eurofast |
Author | Ms Slavica Zeljkovic |
Starting from January 2022, a new model of fiscalisation will come into force in the Republic of Srpska. That will enable the suppression of the gray economy, and will benefit both employers and citizens, because the same conditions will be created for all business entities, and citizens, who use budget funds.
The RS Ministry of Finance said that the transition to the new fiscalisation system will eliminate the shortcomings in practice and will provide more funds for better salaries, pensions and social benefits.
The existing system in RS was introduced in August 2007 with the adoption of the Law on Fiscal Cash Registers, and since then it has been noticed that, in practice, some taxpayers found a way to circumvent the strict requirements of the old fiscal system and trade goods and services by issuing fictitious fiscal invoices, which do not even seem to deviate from the prescribed form.
Owing to that, the Working Group for Fiscalisation also analyzed several similar models, such as the ones in Serbia, Croatia and Belgium, and based on those, recommended a change in the RS fiscalisation model.
The proposed system should ensure that all transactions arrive securely and encrypted at the Tax Administration and are located there in the same way, but remain at the...
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