Did you know that the Tax Inspection in Serbia uses new checklists when inspecting traffic recorded through an electronic fiscal device?
Given that the Law on Fiscal Cash Registers is no longer valid from May 2022, the Tax Administration has replaced the checklist for fiscal cash registers with a new checklist - for recording transactions via an electronic fiscal device.
We publish the new checklist in the following.
A new control checklist used by Tax Inspectors in Serbia
Public
Serbia
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
616
Content accuracy validation date:
01.09.2022
Content accuracy validation time:
08:27h
The new checklist can be found here: https://www.neobilten.com/wp-content/uploads/2022/08/Kontrolna-lista-fiskalni-uredjaji.pdf
To give a bit of a background on the importance of these checklists, they are essentially documents that contain a list of priority tax inspection issues and other actions for which the tax inspection is authorized, determined according to the severity of possible adverse consequences in a certain area in accordance with the rules on risk assessment, and the subject and scope of the inspection.
Tax inspectors, during their inspections, undertake checks and other actions that are contained in the control checklist list. However, the checklist does not contain an exhaustive list of all risks and dangers, illegalities, or deficiencies that may occur. That means that the inspector can and should, in exceptional, high-risk situations when vital values are at risk, act preventively and/or correctively, in accordance with the prescribed powers, to protect those values.
The questions that the control checklists contain are the following:
1. The taxpayer has reported all business premises and business premises to the Tax Administration, as well as all subsequent changes
2. There is an obligation to record each individual transaction of goods in retail services and the received advance payment for retail transactions through an electronic fiscal device, in accordance with the Law on Fiscalization and the Decree on Determination activities in which there is no obligation to record retail transactions through an electronic fiscal device
3. There is an electronic fiscal device approved by the Tax Administration in the premises
4. Has the total turnover in the facility been recorded through the electronic fiscal device from the beginning of the regular day until the moment of control?
5. After the covert purchase of goods ______________________________, i.e. the service performed ______________________________, the advance payment for retail sales for ____________________ was received.
Fiscal receipt number (receipt counter) was ISSUED: _______________
PFR receipt number: ______________________________
6. What is the percentage of cash payments (cash+payment cards) in daily turnover:
a) less than 10%
b) from 10 - 50%
c) greater than 50%
7. What is the percentage of non-cash payment participation in daily turnover:
a) less than 10%
b) from 10 - 50%
c) greater than 50%
8. The fiscal slip contains all data prescribed by Article 5 of the Law, as well as the Rulebook on types of fiscal accounts, types of transactions, methods of payment, reference to the number of another document and details of other elements of fiscal accounts
9. What is the percentage of refund receipt participation in daily turnover:
a) less than 10%
b) from 10 - 50%
c) greater than 50%
10. Is the amount of turnover stated in the report on realized turnover concurrent with the money found in the cash register of the fiscal device?
11. The taxpayer submits data on issued fiscal receipts to the Tax Administration in real-time, and within 5 days at the latest.
12. The taxpayer uses the appropriate security element for the business premises, i.e. business premises.
Other news from Serbia
Serbia Introduces a Regulation on Trade of Essential Goods with Margin Limits For the Upcoming Six Months
Serbia
Author: Tara Nedeljković
In September 2025, Serbia enacted a new Regulation on Special Conditions for the Trade of Certain Types of Goods, which will be in effect for six months. This regulation sets a maximum retail margin of 20% on a wide range of essential products, including food, household chemicals, and personal hygiene items. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New Consumer Protection Law is on the horizon in Serbia: public debate in progress
Serbia
Author: Tara Nedeljković
Serbia is preparing a new Law on Consumer Protection, currently in public debate until August 24, with adoption expected later this year as part of harmonization with EU directives. The draft introduces major changes, including rules for digital content and services, stricter obligations for online marketplace providers, liability for faulty installations or integrations, and mandatory updates for certain goods and digital services. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
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. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Serbia extends the grace period for VAT reporting mistakes in SEF until the end of 2025.
Public
Serbia
Author: Ivana Picajkić
Serbia
Author: Ivana Picajkić
Serbia’s Ministry of Finance has extended the no-penalty period for VAT reporting errors via the SEF system until December 31, 2025, giving businesses more time to adjust to electronic invoicing without fines. Effective July 1, 2025, new rules also require credit and debit notes to specify both the adjustment date and issuance date, as outlined in Official Gazette No. 56/2025. The Serbian... Read more
Serbia Introduces Mandatory Electronic Delivery Notes
Public
Serbia
Author: Ivana Picajkić
Serbia
Author: Ivana Picajkić
Serbia has adopted a new law mandating the use of electronic delivery notes for goods transport. Starting January 1, 2026, public sector transactions and private-to-public deliveries must use e-delivery notes, with B2B exchanges joining from October 1, 2027. Notes must be issued before transport, submitted via a centralized system in XML format, and confirmed by recipients within set deadlines, wi... 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. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Fiscalization of Sales Without Fee in Serbia: When and How to Record It
Serbia
Author: Tara Nedeljković
In Serbia, sales without a fee ("promet bez naknade") must still be recorded via an electronic fiscal device if they are equated with regular sales under VAT law—such as when goods are given free of charge but input VAT was deducted, or services are provided free for non-business purposes. Fiscal receipts for such transactions must include specific elements: "00:" before the item name, a non-cash payment method, and a notice in the Advertising section stating it is a free-of-charge sale. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login