Serbia published amendments to the Regulation on determining activities for which there is no obligation to record retail transactions via electronic fiscal devices

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.

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.