Fiscal subject related
Content
Existing and new taxpayers can exercise their rights to financial support for:
- Each registered business space/premise, for 100 euros
- Each registered, active, and fiscalized fiscal cash register, in the amount of 100 euros.
Taxpayers who are not registered in the VAT system, on the day of submitting the Declaration of Interest, can receive financial support in the amount increased by 20%.
The taxpayer of fiscalization can apply for financial support by submitting a single Statement of Interest for financial support for fiscalization to the Tax Administration, through the ePorezi portal. The deadline to submit this statement is from March 15, 2022, till April 5, 2022.
Taxpayers who have exercised the right to financial support for fiscalization under the old Decree cannot submit a new statement under the new Decree.
In case the taxpayer who receives financial support doesn’t begin with the retail trade by October 1, 2022, in the business spaces and premises for which financial support for fiscalization, they will lose the right to financial support. The old Decree had a different deadline and retailers who received financial support had to start retail by May 1st, 2022. This deadline was prolonged to October 1st, 2022, to enable those taxpayers who rarely perform retail trade to record some transactions through an electronic fiscal device in the next few months after the start of mandatory application of regulations on new fiscalization.
In case the taxpayer who received financial support doesn’t begin with retail trade until October 1st, 2022, that taxpayer will be obliged to return the funds (with interest) to the designated account with the Treasury Administration.
You can find the Decree in question here:
https://www.purs.gov.rs/pravna-lica/pregled-propisa/uredbe/8141/uredba-o-utvrdjivanju-programa-finansijske-podrske-obveznicima-fiskalizacije-za-uskladjivanje-poslovanja-sa-zakonom-kojim-uredjuje-fiskalizacija-.html
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