Amendments to the Rulebook on Types of Fiscal receipts regarding methods of payment

On April 28th, 20200, the Minister of Finance adopted the Rulebook on Amendments to the Rulebook on Types of Fiscal Receipts. These amendments concern the methods of payment. Namely, if payments made by the buyer are made in cash (banknotes and coins), via instant transfer of approval at the point of sale, the payment card and check, the taxpayer of fiscalization is obliged to mark "cash" as the payment method on the fiscal receipt issued through an electronic fiscal device. But, what does that mean?

That means that these payment methods are removed from the Rulebook and “cash” is used as a universal payment method to envelop any of them:

1. Instant payment
2. Payment card
3. Check

In other words, taxpayers of fiscalization will further on be able to state only one of the following data regarding payment method on the fiscal receipt:

1. "Cash" - if the payment is made in cash (banknotes and coins), instant transfer of approval at the point of sale, payment card and check;
2. "Transfer to account" - if the payment is made by payment order or transfer order;
3. "Voucher" - if payment is made by voucher, cash voucher, internal card, or similar means of payment;
4. "Other non-cash payment" - if the payment is made non-cash by another means of payment that is considered allowed in the Republic of Serbia, in accordance with the law.

In the event that the buyer pays for the delivered goods or services using more than one method of payment, the taxpayer, through the electronic fiscal device, within the data on the method of payment, may specify more data on the fiscal receipt. The taxpayer is obliged to state the paid amounts divided by individual methods of payment.