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The issuance of fiscal receipts in Serbia depending on whether the cost of the delivery is included in the price
Summary
What happens regarding the issuance of a receipt in online sales, depending on whether the cost of the delivery is included in the price?
In accordance with the Law on Fiscalization and other relevant regulations, all taxpayers performing retail sales of goods via the Internet have the obligation to record turnover through fiscal devices, as well as the obligation to issue a fiscal receipt.
Whether a separate fiscal receipt will be issued for the delivery of goods ordered online depends on whether the cost of delivery is included in the price.
Content
If the cost of delivery is included in the price of the goods paid by the customer, this will be shown on one fiscal receipt. However, if the price paid by the buyer refers only to the goods without delivery costs, the delivery company is obliged to issue a separate fiscal receipt for the delivery costs. In the last case, the delivery costs are always shown on the website itself, through which the goods are sold.
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