A temporary ban on business activities that do not issue fiscal receipts at events in Serbian fiscalization

The option for tax inspectors to impose a temporary ban on business activities that do not issue fiscal receipts at events was added. The Tax Administration of Serbia has introduced the possibility of orally imposing a temporary ban on business activities due to the non-issuance of fiscal receipts at events in Serbia. This possibility was introduced with the latest amendments to the Law on Tax Procedure and Tax Administration.

The goal behind this decision is to improve the efficiency of traffic recording control through electronic fiscal devices at events in Serbia.

In the future, tax inspectors will be able to, if they assess that the collection of taxes is threatened, orally impose a temporary ban on activities at fairs, festivals, exhibitions, and other manifestations within the framework of cultural, musical, sporting, and other social activities.

The oral decision will be included in the tax inspector's report on the performed control and will be implemented immediately. Within three days of the imposition of the measure, a written decision will be made.