Law on fiscalization doesn’t provide a specific solution to the broken POS or loss of internet connection situations, as opposed to the old fiscal law. Instead, it is left to the discretion of the taxpayers to choose the way of continuing to process transactions in cases such as these, concerning the volume of their work.
The Tax Administration has provided some potential solutions to these issues. Let's find out more about them.
Obligations of the taxpayer of fiscalization in case of a broken POS or no internet connection
Public
Serbia
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
541
Content accuracy validation date:
08.04.2022
Content accuracy validation time:
09:26h
Content
In case of device failure or malfunction, taxpayers who rarely issue fiscal receipts can, in addition to having a fiscal device with a security element in the form of a smart card installed in it, use an application for the mobile devices which is then connected to the V-PFR (Virtual processor of fiscal receipts).
Moreover, there is an option of downloading a free, universal application ESIR Tax Administration (Serbian: ESIR Poreska uprava) on a mobile device, from the google play store. Afterward, a taxpayer can request a security element in the form of a digital file from the Tax Administration and use that application to keep a record of transaction data until the fiscal device is fixed.
In regards to business performed in a retail business premise where there has been a case of a broken POS, the retailer as a taxpayer of fiscalization can own another spare fiscal device, which can then be used in case of the broken primary fiscal device. In that case, it is necessary to install into the spare fiscal device a security element that was used in the primary broken fiscal device.
It is important to note that fiscal receipts can and must be issued even in cases of having no internet connection. Broken POS or a loss of internet connection doesn’t exempt the taxpayers from the obligation of keeping a record of transactions and issuing fiscal receipts in case of continuing with sales. The customer cannot leave the retail store without the fiscal receipt issued from the electronic fiscal device.
Law on fiscalization requires the taxpayers of fiscalization to have at least one L-PFR (the local processor of fiscal receipts) to record and sign all completed transactions until the moment of re-establishing the internet connection. In other words, it is obligatory to store transaction data in the internal memory of the electronic fiscal device until the moment of transferring this data to the Tax administration.
Ultimately, the taxpayers of fiscalization can also opt to close their stores temporarily and stop all sales until the problem is solved.
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