In the Official Gazette of Serbia, No. 141, dated December 23, 2022, amendments to the Regulation on determining activities for which there is no obligation to record retail transactions via an electronic fiscal device were published.
First and foremost, one activity for which there is no obligation to record retail sales and receive advance payments for retail sales through an electronic fiscal device has been added. That activity is the provision of marketing services in a retail facility to legal entities or self-employed taxpayers in the sense of the law governing personal income tax.
Serbia published amendments to the Regulation on determining activities for which there is no obligation to record retail transactions via electronic fiscal devices
Public
Serbia
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
269
Content accuracy validation date:
29.12.2022
Content accuracy validation time:
09:44h
Content
Marketing services in a retail facility refer, among other things, to:
- Goods positioning services;
- Listing goods in the sales range of a retail outlet or assuming the obligation to purchase goods from a certain supplier;
- Advertising in magazines and leaflets distributed in retail stores;
- Placement of advertising shelves in retail stores, and similar services.
The second amendment to the Regulation refers to the extension of the transitional period during which there is no obligation to record retail transactions through the fiscal device, including paid advances, for those subject to fiscalization who are engaged in the sale of goods and services at market stalls and similar facilities, and who are not exempt from the obligation to issue fiscal receipts.
The regulation will enter into force on December 31, 2022.
Other news from Serbia
New document was uploaded: Digital Product Passport
Author: Kristina Dosen
Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in the European Union’s commitment to a circular economy. The purpose of this document is to provide you with a necessary overview of the upcoming Digital Product Passport requirements set to be implemented by the European Union. Read more
Handling temporary store closures in Serbia: required steps
Serbia
Author: Kristina Dosen
There are a few required actions in Serbian fiscalization in the event that a retailer's location is just temporarily closed (i.e., business premises temporary closure). The steps to be taken are as follows... Read more
Reporting data using the EZPPPDV form for VAT payers in Serbia
Serbia
Author: Kristina Dosen
The first deadline for reporting data in the form EZPPPDV for VAT payers in Serbia whose tax period is a calendar quarter instead of a calendar month is approaching. The Tax Administration has published a notice for sellers—VAT payers, who are also liable for fiscalization—that the deadline for reporting data in the EZPPPDV Form is seven days from the end of the tax period in which the certified original of the passenger's request for a VAT refund was received. Read more
Is there any legal limitation on when you should start using the new certified ESIR in Serbia?
Public
Serbia
Author: Kristina Dosen
Serbia
Author: Kristina Dosen
If you already have a certified ESIR solution in Serbia and have changed the fiscal version of the ESIR software, you should apply for a new certification and get approval to use the new software. Once the recertification is complete, the question is: when are you obligated to switch to the new version? This answer depends on two cases. As it is the new version of the same ESIR, you can use the pr... Read more
Diplomatic sales in Serbia, SNPDV, and LNPDV
Public
Serbia
Author: Kristina Dosen
Serbia
Author: Kristina Dosen
The process of diplomatic sales in Serbia, especially in the context of new fiscalization, involves a regulated procedure that allows diplomatic missions and their employees to claim tax exemption on purchases of goods and services. This procedure includes the use of specific forms: SNPDV (Certificate of VAT Non-Payment) and LNPDV (List of VAT Non-Payment). Here's a detailed description of the pro... Read more
Differences in ESIR certification: Serbia vs. Republic of Srpska
Author: Kristina Dosen
The first and most important thing is that in the Republic of Srpska, the categorization of producers of electronic fiscal devices (EFU) has been introduced; it is divided into operators and suppliers. Let's delve deeper into this topic! Read more
New document was uploaded: Recorded webinar: It’s time to grow together
Public
Author: Kristina Dosen
In this discussion, we have introduced our new partner program and what is essential for international growth, while dealing with topics such as - Success factors for POS applications - What does globalization mean? - How to grow globally? Furthermore, we presented benefits for our partners. Last but not least, we presented our fiscal cloud architecture and its important features.You can down... Read more