Serbia
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The new fiscalization system in Serbia has been in effect since 2022, after the enforcement of the Law on Fiscalization. This law is supplemented by a number of other laws, bylaws, and detailed technical documentation explaining the structure and mechanism of the new fiscalization type.
Serbia
In 2022, Serbia shifted from a hardware-based fiscalization introduced in 2004 to a combination of a hardware and software-based fiscalization system. Deliverance of transaction data to the tax authorities in real time was introduced, with new mandatory information on the receipt prescribed by the law. The new fiscal system is comprised of four main elements, out of which some need to be certified in order for a taxpayer to stay compliant.
Type of fiscalization: Hardware + Software based fiscalization
The introduction of a hardware and software-based fiscalization system in Serbia has created conditions for the suppression of the grey economy, more efficient tax control, and better tax collection. The taxpayers have to use certified software for recording transactions.
Latest news for Serbia
See moreUpdates from Serbia: electronic registration of business spaces and premises at the Tax Administration
Serbia
Author: Kristina Dosen
The Tax Administration of Serbia has announced to the taxpayers that starting from January 24, 2023, registration of business spaces and premises will be done exclusively in electronic form, through the portal of the Tax Administration. This will be done on Form EP-IPP, "Application for recording business spaces and business premises in which goods are stored, that is, where goods and premises are... Read more
The Tax Administration of Serbia has announced to the taxpayers that starting from January 24, 2023,... Read more
How can customers in Serbia request goods' reclamation without possessing the original fiscal receipts?
Serbia
Author: Kristina Dosen
According to the Law on Consumer Protection, a customer can request goods' reclamation without possessing the original fiscal receipts. This means that if the customer has lost their receipt or the receipt has faded or become damaged, they can still exercise their right to a two-year guarantee on all the goods they buy, as long as they have some sort of valid proof of purchase. For example, if... Read more
According to the Law on Consumer Protection, a customer can request goods' reclamation without posse... Read more
New document was uploaded: Vending machines – Serbia
Serbia
Author: Kristina Dosen
The purpose of this document is to explain the fiscalization of self-service devices, otherwise known as vending machines in Serbia. Do vending machines need to be certified in Serbia? Are they fiscalized? More details are as follows. Read more
The purpose of this document is to explain the fiscalization of self-service devices, otherwise kn... Read more
Should a customer's ID be entered into the fiscal receipt in case of a refund made by a non-cash payment method?
Serbia
Author: Kristina Dosen
The Ministry of Finance has published an official opinion regarding whether the ID of the customer is entered into the fiscal receipt in case of a refund made by a non-cash payment method, as follows: Read more
The Ministry of Finance has published an official opinion regarding whether the ID of the customer i... Read more
A temporary ban on business activities that do not issue fiscal receipts at events in Serbian fiscalization
Serbia
Author: Kristina Dosen
The option for tax inspectors to impose a temporary ban on business activities that do not issue fiscal receipts at events was added. The Tax Administration of Serbia has introduced the possibility of orally imposing a temporary ban on business activities due to the non-issuance of fiscal receipts at events in Serbia. This possibility was introduced with the latest amendments to the Law on Tax Pr... Read more
The option for tax inspectors to impose a temporary ban on business activities that do not issue fis... Read more
Serbia published amendments to the Regulation on determining activities for which there is no obligation to record retail transactions via electronic fiscal devices
Serbia
Author: Kristina Dosen
In the Official Gazette of Serbia, No. 141, dated December 23, 2022, amendments to the Regulation on determining activities for which there is no obligation to record retail transactions via an electronic fiscal device were published. First and foremost, one activity for which there is no obligation to record retail sales and receive advance payments for retail sales through an electronic fisca... Read more
In the Official Gazette of Serbia, No. 141, dated December 23, 2022, amendments to the Regulation on... Read more
Latest document for Serbia
See moreVending machines – Serbia
Serbia
Author: Kristina Dosen
The purpose of this document is to explain the fiscalization of self-service devices, otherwise known as vending machines in Serbia. Do vending machines need to be certified in Serbia? Are they fiscalized? More details are as follows. Read more
The purpose of this document is to explain the fiscalization of self-service devices, otherwise kn... Read more
The law on fiscalization (RS)
Serbia
Author: Kristina Dosen
The initial version of the Law on Fiscalization entered into force on January 1, 2022, while the new, amended version was published in the Official Gazette of Serbia No. 138/22 on December 12th, 2022. The new version of the law expands on the already familiar topics and introduces several noticeable changes. These amendments can be found in the attached document. Read more
The initial version of the Law on Fiscalization entered into force on January 1, 2022, while the new... Read more
The law on fiscalization (EN)
Serbia
Author: Kristina Dosen
The initial version of the Law on Fiscalization entered into force on January 1, 2022, while the new, amended version was published in the Official Gazette of Serbia No. 138/22 on December 12th, 2022. The new version of the law expands on the already familiar topics and introduces several noticeable changes. These amendments can be found in the attached document. Read more
The initial version of the Law on Fiscalization entered into force on January 1, 2022, while the new... Read more
Important characteristics of the fiscalization system – Serbia
Serbia
Author: Kristina Dosen
This valuable document is a YES/NO- based analysis that represents the general fiscal requirements in Serbia. It emphasizes the most important fiscalization characteristics in Serbia. For example: - POS system - Special system - Receipts - Receipt elements - Receipt types Please be free to download the document we have carefully prepared for you. Read more
This valuable document is a YES/NO- based analysis that represents the general fiscal requirements i... Read more
Cerificaton of e-commerce ESIR for Serbia
Serbia
Author: Kristina Dosen
This document contains all details regarding the technical accreditation of e-commerce ESIR, such as the attached documentation for ESIR, types of ESIR, ESIR installation, and many more. More details are in the attached document. Read more
This document contains all details regarding the technical accreditation of e-commerce ESIR, such as... Read more
S4FiscalService for Serbia
Serbia
Author: Kristina Dosen
S4FiscalService for Serbia is an installation package for S4FS fiscal middleware in Serbia. An integrative part of the installation package is, among others, General Interface Description, Service Interface Description, Release Notes, S4F Service Installation Manual, and S4F sensitive data encryption. They are all packed in a zip file which is ready for download. Read more
S4FiscalService for Serbia is an installation package for S4FS fiscal middleware in Serbia. An int... Read more