The latest change in the regulation on activities for which there is no obligation to use electronic fiscal devices in Serbia

There has been a new amendment to the regulation on activities for which there is no obligation to record retail trade through the electronic fiscal device. The change that is a part of the new amended regulation concerns only one category of taxpayers. As of Friday, another amendment to the Regulation was published on the determination of activities in the performance of which there is no obligation to record retail transactions via an electronic fiscal device (hereinafter: the Regulation). The mentioned regulation was published in the "Official Gazette of the RS", number 85, on October 6, 2023.

It concerns the postponement of the deadline for taxpayers selling goods or providing services at market stalls and facilities of such kind.

The period until which taxpayers who are engaged in the sale of goods and services at market stalls and similar facilities do not have the obligation to record retail sales and receive advances for retail sales through an electronic fiscal device has been further extended. These subjects have until December 31, 2024 (Article 4a of the Regulation) to start using electronic fiscal devices to record sales. We remind you that the previous deadline was set for December 31, 2023. The amendment to the regulation enters into force on October 14, 2023.