In this situation, do you have to stop immediately in front of the stopping line and not in front of the sign?

In the situation shown, you are approaching an intersection preceded by a B-20 'STOP' sign, and a horizontal marking P-12 'absolute stop line - stop' is painted on the roadway. According to § 89 para. 1 of the Regulation on road signs and signals, the P-12 sign designates the place where the vehicle must stop. Therefore, you are obliged to stop at the designated place, which is directly before this line.