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How does Serbian law treat the subsequent printing of the receipts?
Summary
Is the subsequent printing of the receipt from the background ERP system allowed or is it considered as printing a receipt copy?
In accordance with the Art. 14 of the Rulebook on types of fiscal receipts, types of transactions, methods of payment, reference to the number of another document and details of other elements of the fiscal receipt ("Official Gazette of RS" number 31/21, 99/21, 10/22), a fiscal receipt is issued to the buyer only once.
Content
In the event that the taxpayer needs to print the same receipt again after already issuing it, subsequent printing of that receipt will be considered as printing a receipt copy.
A copy of the receipt is considered to be a copy of the sales receipt or the advance payment receipt, which is usually issued simultaneously with the issuance of the Sales or the Advance payment receipt. However, a copy of the receipt can also be issued later, if the needs of the taxpayer or buyer call for it.
The deadline for printing a copy of the receipt is not defined. In other words, a copy of the receipt can be issued from the ESIR anytime after issuing the original fiscal receipt.
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