As a reminder to subjects of fiscalization who have used financial support for fiscalization, they are obliged to start retail sales (in the business spaces and premises for which financial support for fiscalization was allocated) by October 1, 2022, at the latest. Otherwise, they may lose their right to financial support. A taxpayer subject to fiscalization, who loses the right to use financial s... Read more

Do you know what is the procedure when you have to issue a fiscal receipt in case of damage to goods or lack of goods in stock created during the delivery process? Read more

A new application for the customers is created by the Serbian Tax authorities for reporting invalid fiscal receipts. As many may know, each fiscal receipt is deemed as proof that tax has been calculated and paid for a specific purchase and in Serbia must contain a QR code. Since last week, the citizens can scan the QR code present on their fiscal receipts to verify the correctness of the receipt i... Read more

The purpose of this document is to explain the procedure of issuing electronic invoices (e-invoices) and using the new e-invoicing system in Serbia. Among else, this document explains the legal background of the new electronic invoicing system, subjects of this system and their obligations, deadlines for mandatory implementation and answers to many related topics. Read more

Did you know that the Tax Inspection in Serbia uses new checklists when inspecting traffic recorded through an electronic fiscal device? Given that the Law on Fiscal Cash Registers is no longer valid from May 2022, the Tax Administration has replaced the checklist for fiscal cash registers with a new checklist - for recording transactions via an electronic fiscal device. We publish the new check... Read more

We unveil the specific rules when it comes to e-commerce in Serbia such as receipts types and transaction types in online sales, how the sale process – online payment looks like (possible scenarios), delivery process, return of online order, checking fiscal receipts issued in online sales, etc. Read more