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

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

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

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

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

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.You can down... Read more

According to the technical guidelines for an administrative and technical overview of the functionalities of ESIR or L-PFR, every ESIR must support wireless connections to the Internet. This applies to all types of ESIR, even e-commerce, which doesn't make much sense. Still, practice has shown something else. Read more

On the 29th of January, the Tax Authorities in Serbia published a user manual for the registration of VAT refunds online inside the application ePorezi. Let's find out more on this! Read more

A new section has been established on the Electronic Services for Fiscalization (ESF) inside the ePorezi service of the Serbian Tax Authorities, which serves to record VAT refunds to foreign customers. As a reminder, a new mandatory special record under Article 224 is prescribed. Regulation on VAT, on the turnover of goods that the traveler (i.e., a foreign customer) shipped in personal luggage,... Read more

In the "Official Gazette of RS," number 116 of December 26, 2023, the Rulebook on Amendments and Supplements to the Rulebook on Value Added Tax (hereinafter: Rulebook) got published. The amended rulebook entered into force on January 1st, 2024. Several points are to be noticed with the amendments, mainly concerning the specification of certain provisions of the Rulebook. Read more

In the new version 1.16 of the Technical Instructions for the administrative and technical review of the ESIR or L-PFR functionality, new codes have been added for the customer ID field (for agricultural holdings). Let's uncover more,. Read more

The latest version of the Technical Guidelines for Administrative and Technical Overview of Functionalities of ESIR or L-PFR is published in Serbia. It was published through the portal of the Tax Administration on December 19. The changes were officially adopted on December 18, 2023, and then published in the Technical Documentation section on the website of the Tax Administration. This latest ve... Read more

The Tax Administration informs us that the electronic signing of tax returns from now on will also be possible with a cloud certificate and using the ConsentID application for it. From now on, the electronic signing of forms such as tax returns and other electronic tax forms will be possible with a certificate in the cloud in Serbia inside the ePorezi application. The Tax Administration of the Rep... Read more

The amendments to the Rulebook on Value Added Tax (hereinafter: Rulebook on VAT) were published in the "Official Gazette of the RS", number 96, on November 2, 2023. These amendments will be applicable as of January 1, 2024. The amendments concern the obligation to keep special records on transactions carried out under Article 24, paragraph 1, point 4 of the VAT Law. These transactions are the sales of goods that are taken abroad by a foreign customer (passenger) in his personal luggage, for non-commercial purposes, and for which the VAT payer issued the foreign customer's request for a VAT refund. Read more

The Serbian parliament has passed a new law that will impact the area of electronic invoices. The Law on Amendments to the Law on Electronic Invoicing will come into force on January 1, 2024, with some exceptions. One of these exceptions is the electronic registration of preliminary tax, which will only apply from September 1, 2024, but is also updated by the new amendments. The new law aims to i... Read more

The Serbian Tax Authority informs all taxpayers and users of the ePorezi portal of the Tax Administration of the Republic of Serbia that from November 3, 2023, access to the same portal will exclusively be possible via the HTTP protocol, i.e., the following web address: https://eporezi.purs.gov.rs. The reason for this announcement and informing the public is due to the process of improving the se... Read more