The Amendments to the Regulation on activities for which there is no obligation to record retail trade via electronic fiscal device have been published

In Serbian fiscalization, the Amendment on the Regulation on determining activities for which there is no obligation to record retail trade through the electronic fiscal device has been adopted and published.  Let's find out what are the new activities for which there is no obligation to use electronic fiscal devices!

 

In the "Official Gazette of RS", No. 117 of December 3rd, 2021 the mentioned Amendments have been adopted whereby the changes will be in force from December 11th, 2021. According to the changes, the list of activities for which there is no obligation to record retail trade via electronic fiscal device has been expanded, and for one activity the coverage of those for which there is no obligation to record was reduced. 

New activities for which there is no obligation to use the electronic fiscal devices are the following:

1. Air transport of passengers - only in the part related to international passenger transport;
2. Gambling and betting activities - only in the part related to games of chance organized by the State Lottery of Serbia, as well as for games of chance for which the organizer submits data in the electronic form to the authority responsible for games of chance, in accordance with regulations;
3. Management of public parking lots that are not charged through third parties, ie telecommunications operators – activity from the Law on Communal Activities;

As for the activities which cover the activities for which there is no obligation to use the new cash registers there are novelties in the sphere of service activities incidental to land transportation. Now the non-existence of the obligation to register through the electronic fiscal device is valid only in the part related to fees and maintenance of: 

- roads, bridges, and tunnels; 

- parking lots or garages, bicycle parking lots, winter accommodation for trailers, etc. 

which are charged through third parties, ie telecommunication operators. Whereas all the other activities that are in the same group are obligated to comply with the usage of the new devices.