Serbian Government explains who has the obligation to record the turnover by using the electronic fiscal receipt

The Government of the Republic of Serbia has published the decree through which specifies the types of businesses that don’t have the obligation to record the turnover by using the electronic fiscal receipt.

In the previous period, the government has adopted the newly updated list of businesses that will be excluded from the list of obligatory users of the electronic cash register.

From 1st January 2022 when the new Law on Fiscalization will become applicable, the spectrum of taxpayers which will be in the obligation to use new type of the fiscal device for recording the made turnover will be expanded in comparison with a list of business which needed to use fiscal cash register under “older” system which is still active.

One of the important novelties concerning the previous system is that through the implementation of the new Law on fiscalization , even the received advanced payment from the customer must be recorded and fiscalized by the fiscal device.

The selling through the usage of vending machines and the usage of the self-service washing machines for the cars, between many other new business entities will also be under the obligation of issuance of the fiscal receipt and recording of the turnover via electronic fiscal cash register.