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 moreNew document was uploaded: Payment media in Serbian e-fiscalization
Serbia
Author: Kristina Dosen
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
The purpose of this document is to acknowledge the definition of payment media. (payment methods), w... Read more
The Tax Authority in Serbia clarifies the procedure for returning secure elements in the case of store closure.
Serbia
Author: Kristina Dosen
The Tax Authority in Serbia has published an explanation regarding steps when returning secure elements by the retailer in case of the final closing of one of his business premises (stores) from which he previously performed retail sales. Let's find out more! Fiscalization subjects who return a secure element to the Tax Administration for the reason of ceasing to perform activities for good in on... Read more
The Tax Authority in Serbia has published an explanation regarding steps when returning secure eleme... Read more
Possibilities in Serbian fiscalization for the usage of the electronic fiscal device from a store that is no longer working
Serbia
Author: Kristina Dosen
Since the new fiscalization in Serbia has brought many changes in regards to fiscal devices and their usage, there are different possibilities for moving an electronic fiscal device from a closed store in order to continue sales on that device (EFD). Read more
Since the new fiscalization in Serbia has brought many changes in regards to fiscal devices and thei... Read more
Specific in-store activities that do not require the issuance of fiscal receipts in Serbia
Serbia
Author: Kristina Dosen
Retail businesses that provide marketing services for the advertising and positioning of products in their stores, i.e., in retail facilities, are not obligated to issue a fiscal receipt from an electronic fiscal device, according to the Regulation on determining the activities for which there is no obligation to record retail transactions via an electronic fiscal device. Read more
Retail businesses that provide marketing services for the advertising and positioning of products in... Read more
Particular rules for issuing refund receipts in Serbia
Serbia
Author: Kristina Dosen
Is there a possibility to issue a refund receipt in Serbia when the initial sales transaction has not been delivered to the TA yet? Read more
Is there a possibility to issue a refund receipt in Serbia when the initial sales transaction has no... Read more
New document was uploaded: Recorded webinar: New regulations around e-receipts in European countries
On April 5, 2023, Fiscal Solutions organized a free webinar on the topic of „New regulations around e-receipts in European countries“. The webinar was held by Mitul Jain, CEO and co-founder at Refive, and Nikolina Basić, Legal Consultant at Fiscal Solutions. This webinar introduces to the specific regulations in various European countries when it comes to e-receipts. Read more
On April 5, 2023, Fiscal Solutions organized a free webinar on the topic of „New regulations around... Read more
Latest document for Serbia
See morePayment media in Serbian e-fiscalization
Serbia
Author: Kristina Dosen
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
The purpose of this document is to acknowledge the definition of payment media. (payment methods), w... Read more
Recorded webinar: New regulations around e-receipts in European countries
On April 5, 2023, Fiscal Solutions organized a free webinar on the topic of „New regulations around e-receipts in European countries“. The webinar was held by Mitul Jain, CEO and co-founder at Refive, and Nikolina Basić, Legal Consultant at Fiscal Solutions. This webinar introduces to the specific regulations in various European countries when it comes to e-receipts. Read more
On April 5, 2023, Fiscal Solutions organized a free webinar on the topic of „New regulations around... Read more
Procedure for the temporary store closure in Serbia
Serbia
Author: Kristina Dosen
This document is created with the purpose of providing the most important and up-to-date information regarding the procedure for the temporary closure of a business premise (i.e., retail store) in Serbia due to a certain period of not being able to perform sales from that store. Read more
This document is created with the purpose of providing the most important and up-to-date information... Read more
Recorded webinar: Meet Fiscal Solutions – What is our core business?
On March 15, 2023, Fiscal Solutions organized a free webinar on the topic of „Meet Fiscal Solutions – What is our core business?“. The webinar was held by Danilo Krstonijević, Account Manager at Fiscal Solutions. This webinar introduces us as an IT specialist for fiscalization and explains in detail what we do. Read more
On March 15, 2023, Fiscal Solutions organized a free webinar on the topic of „Meet Fiscal Solutions... Read more
Procedure for closing a store in Serbia
Serbia
Author: Kristina Dosen
This document is created with the purpose of providing the most important and up-to-date information regarding the procedure for the definite closure of a business premise (i.e., a retail store) in Serbia. Read more
This document is created with the purpose of providing the most important and up-to-date information... Read more
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