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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 moreNew document was uploaded: Digital Product Passport
Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in the European Union’s commitment to a circular economy. The purpose of this document is to provide you with a necessary overview of the upcoming Digital Product Passport requirements set to be implemented by the European Union. Read more
New document was uploaded: Digital Produ...
Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in th... Read more
Handling temporary store closures in Serbia: required steps
There are a few required actions in Serbian fiscalization in the event that a retailer's location is just temporarily closed (i.e., business premises temporary closure). The steps to be taken are as follows... Read more
Handling temporary store closures in Ser...
There are a few required actions in Serbian fiscalization in the event that a retailer's location is... Read more
Reporting data using the EZPPPDV form for VAT payers in Serbia
The first deadline for reporting data in the form EZPPPDV for VAT payers in Serbia whose tax period is a calendar quarter instead of a calendar month is approaching. The Tax Administration has published a notice for sellers—VAT payers, who are also liable for fiscalization—that the deadline for reporting data in the EZPPPDV Form is seven days from the end of the tax period in which the certified original of the passenger's request for a VAT refund was received. Read more
Reporting data using the EZPPPDV form fo...
The first deadline for reporting data in the form EZPPPDV for VAT payers in Serbia whose tax period... Read more
Is there any legal limitation on when you should start using the new certified ESIR in Serbia?
If you already have a certified ESIR solution in Serbia and have changed the fiscal version of the ESIR software, you should apply for a new certification and get approval to use the new software. Once the recertification is complete, the question is: when are you obligated to switch to the new version? This answer depends on two cases. As it is the new version of the same ESIR, you can use the pr... Read more
Is there any legal limitation on when yo...
If you already have a certified ESIR solution in Serbia and have changed the fiscal version of the E... Read more
Diplomatic sales in Serbia, SNPDV, and LNPDV
The process of diplomatic sales in Serbia, especially in the context of new fiscalization, involves a regulated procedure that allows diplomatic missions and their employees to claim tax exemption on purchases of goods and services. This procedure includes the use of specific forms: SNPDV (Certificate of VAT Non-Payment) and LNPDV (List of VAT Non-Payment). Here's a detailed description of the pro... Read more
Diplomatic sales in Serbia, SNPDV, and L...
The process of diplomatic sales in Serbia, especially in the context of new fiscalization, involves... Read more
Differences in ESIR certification: Serbia vs. Republic of Srpska
The first and most important thing is that in the Republic of Srpska, the categorization of producers of electronic fiscal devices (EFU) has been introduced; it is divided into operators and suppliers. Let's delve deeper into this topic! Read more
Differences in ESIR certification: Serbi...
The first and most important thing is that in the Republic of Srpska, the categorization of producer... Read more
Latest document for Serbia
See moreDigital Product Passport
Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in the European Union’s commitment to a circular economy. The purpose of this document is to provide you with a necessary overview of the upcoming Digital Product Passport requirements set to be implemented by the European Union. Read more
Digital Product Passport
Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in th... Read more
Recorded webinar: It’s time to grow together
In this discussion, we have introduced our new partner program and what is essential for international growth, while dealing with topics such as - Success factors for POS applications - What does globalization mean? - How to grow globally? Furthermore, we presented benefits for our partners. Last but not least, we presented our fiscal cloud architecture and its important features. Read more
Recorded webinar: It’s time to grow toge...
In this discussion, we have introduced our new partner program and what is essential for internation... Read more
E-chargers from the fiscalization perspective in Serbia
The objective of this document is to describe how electric vehicle charging stations (e-Chargers) should be handled and to give a general overview of the fiscalization requirements based on the research and analysis on this topic. We will determine, e.g., if e-charging is considered a sale of goods or services, as well as the treatment of e-chargers within the fiscalization framework. Read more
E-chargers from the fiscalization perspe...
The objective of this document is to describe how electric vehicle charging stations (e-Chargers) sh... Read more
Overview of the e-invoicing systems in Europe
This document represents an introduction to the types of e-invoicing models in European countries as well as the key conclusions made during this research. Read more
Overview of the e-invoicing systems in E...
This document represents an introduction to the types of e-invoicing models in European countries as... Read more
S4 Fiscal Service for Serbia
S4FiscalService for Serbia is an installation package for S4FS fiscal middleware in Serbia. An integrative part of the installation package is, among others, the General Interface Description, the Service Interface Description, Release Notes, the S4F Service Installation Manual, and sensitive data encryption. They are all packed in a zip file that is ready for download. Read more
S4 Fiscal Service for Serbia
S4FiscalService for Serbia is an installation package for S4FS fiscal middleware in Serbia. An inte... Read more
Payment media in Serbian e-fiscalization
The purpose of this document is to acknowledge the definition of payment media. (payment methods), what types of payment media exist, and what types of payments are used nowadays in Serbia (in Serbian e-fiscalization). Read more
Payment media in Serbian e-fiscalization
The purpose of this document is to acknowledge the definition of payment media. (payment methods), w... Read more