New amendments to the Rulebook on VAT apply to rules for issuing electronic invoices for transactions made to a public sector entity for which a fiscal receipt has been issued.
The Amended Rulebook on VAT was published in the Official Gazette of the Republic of Serbia No. 59/22, dated May 20th, 2022 and entered into force on the following day.
New amendments to the Rulebook on VAT in Republic of Serbia
Public
Serbia
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1851
Content accuracy validation date:
31.05.2022
Content accuracy validation time:
08:09h
According to new amendments, if the public sector entity requires the VAT payer to issue an electronic invoice for which a fiscal receipt has already been issued, their request must contain:
- the fiscal receipt number and
- a statement of the public sector entity that VAT stated in that fiscal receipt was not used as a previous tax or that a correction of the previous tax deduction was made.
After issuing the electronic invoice, the VAT taxpayer may issue a Refund fiscal receipt for transactions for which the fiscal receipt and the electronic invoice have been issued.
The reason for prescribing this rule is that data on turnover performed by public sector entities and for which a fiscal receipt has been issued are not visible in the Central Invoice Register (CRF), as it should have been.
We remind that:
- the taxpayer of fiscalization, when performing retail trade to a public sector entity, has the obligation to issue a fiscal receipt in which the code 12 and as well as JBKJS and PIB of the public sector entity are entered as the customer ID
- based on the issued fiscal receipt, the data from the Fiscalization Management System should have been taken into the Electronic Invoice System, and then into the CRF;
- in accordance with the regulations on electronic invoicing, the obligor is not obliged to issue an electronic invoice for retail trade in accordance with the regulations on fiscalization.
Since the system did not work as intended, the Rulebook on VAT was amended so that taxpayers would not be in a situation where they owe VAT twice and that the conditions for data to be recorded in the CRF are created at the same time.
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