The latest version 1.16 of Technical Guidelines for Administrative and Technical Overview of Functionalities of ESIR, or L-PFR, is published in Serbia.

The latest version of the Technical Guidelines for Administrative and Technical Overview of Functionalities of ESIR or L-PFR is published in Serbia. It was published through the portal of the Tax Administration on December 19. The changes were officially adopted on December 18, 2023, and then published in the Technical Documentation section on the website of the Tax Administration.

This latest version, i.e., version 1.16, brings novelty to the segment related to the entry of customer identification data when it comes to a special category of customers, i.e., entities that belong to a type of agricultural holding. The change itself implies defining a unique customer code for agricultural holdings and is included in Chapter 9.8 of this Technical Document.

The additions include 3 possible codes for sales performed by these types of entities; the codes are reserved for the buyer ID field on the receipt and include either TIN, a unique citizen identification number, or a number of the agricultural holding („BPD“).

This updated, translated version is to be found here.