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:
1036
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.
Other news from Serbia
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
New document was uploaded: Q& A from the webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more
New document was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
Public
All countries
Author: Ivana Picajkić
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
Handling the Issuance of Fiscal Receipts for Cash-On-Delivery With In-Store Shipments in Serbia
Serbia
Author: Tara Nedeljković
In Serbia, for cash-on-delivery (COD) distance sales where goods are shipped from a retail store, fiscal receipts must be issued by the time the courier delivers the item and collects payment. Read more