Fiscalization in Bosnia and Herzegovina

Fiscalization-wise, it is a country of hardware-based fiscalization systems in both of the entities: Republic of Srpska and Federation of Bosnia and Herzegovina, for more than a decade in both of them.

Republic of Srpska

The fiscal cash registers which are used have a paper journal, meaning that two paper receipts are being issued for every transaction: one for the customer and one for the retailer. The POS application used does not go through any specific formal procedure to be approved by the authorities. Layout of the receipts is defined by the firmware of the fiscal cash register but there is possibility for a limited set of free text data to be included in the receipt.

Gross fiscal data accumulated during the day are sent via GPRS connection to the tax authorities.

Federation of Bosnia and Herzegovina

Standard hardware fiscalization concept is applied in Federation of BiH, as well.

Fiscal cash registers, homologated by the authorities prior market entering, predefined layout of receipts, as well as sending of cumulated data recorded during the day at the closing of the day, are the main characteristics of the system.

Different than in Republic of Srpska, two types of fiscal devices are allowed and available on the market: types with paper journal but also the ones with an electronic journal – without the second copy (left for the retailer) being printed on paper.

Software solution integrated with the fiscal device is of a free choice – no certification by the officials is needed.

Contribution by  JB Fiscal Consulting

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