One of the interesting questions for Serbian fiscal obligators is whether subsequent printing of receipts from the back-end ERP system is allowed. Can subjects of fiscalization allow such an option, or is this printout a copy of the receipt, so that the printout must also be fiscalized as a copy of the sale?
Are subsequent printouts just copies or another original of the receipt in Serbian fiscalization?
Public
Serbia
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
602
Content accuracy validation date:
17.07.2023
Content accuracy validation time:
10:59h
In accordance with Art. 14 of the Rulebook on types of fiscal receipts, types of transactions, payment methods, reference to the number of another document, and details of other elements of the fiscal receipt ("Official Gazette of RS" No. 31/21, 99/21, 10/22), the fiscal receipt is issued to the buyer of goods, that is, it is issued in one copy to the user of the service.
In the event that, after issuing a fiscal receipt, the person subject to fiscalization reprints the same fiscal receipt, he can do so by issuing a Copy of the receipt (receipt copy type of fiscal document). A receipt copy, just like any other type of defined receipt in Serbian fiscalization, is to be issued using an electronic fiscal device by the taxpayer of fiscalization.
A copy of a receipt is considered a copy of a sales receipt or a copy of an advance receipt, which is issued simultaneously with the issuance of a receipt for sales, i.e., an advance receipt, or is issued, i.e., taken over subsequently, for the needs of the person subject to fiscalization or the buyer of goods, i.e., the user of services.
Hence, the regulations in Serbia provide clarity on this matter. According to the relevant regulations, mainly the Rulebook and the Law, there can only be one original receipt, and subsequent printouts are considered receipt copies. This means that they must undergo the same fiscalization process as the original receipt.
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