Bosnia's Brčko District Assembly adopted amendments to the Law on Cash Registers on October 17 2018, narrowing the list of persons who are obliged to register invoices using cash registers. The new amendments now grant exemptions to a number of taxpayer categories including: farmers not registered for VAT, farmers and craftsmen selling their own goods, small companies (as per the Law on Personal Income Tax), municipal public companies, banks, insurance companies, insurance funds, postal companies, religious institutions, educational institutions, libraries, museums, and gambling and betting related activities.
