Discounts and Promotions on Fiscal Receipts in the Republic of Srpska: Legal Requirements and Compliance

There are no general restrictions on promotions and discounts for consumers in the Republic of Srpska’s fiscal system.
Discounts directly reduce the taxable base and VAT for each transaction.
All discount information must be clearly printed on the fiscal receipt, with item-level discounts shown separately.
Upfront price reductions are recorded as new standard prices in trade books and do not appear as discounts on receipts.
True discounts given at checkout must be explicitly shown on receipts, ensuring transparency and alignment between fiscal records and actual sales.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.