On April 28, 2022, the Government of the Republic of Serbia passed the Decree on Amendments to the Decree on Determining Activities for the Performance of which there is no obligation to record retail trade via the electronic fiscal device.
The decree stipulates that taxpayers engaged in the sale of goods and services at green markets and similar facilities are not obliged to record retail trade and received advances for retail trade via electronic fiscal device until the end of 2022.
Therefore, the mandatory application of the new fiscalization model for these taxpayers will begin on January 1, 2023.
In addition, the Decree on Amendments expanded the scope of activities that are exempted from the obligation to record retail trade via electronic fiscal devices related to passenger air transport (code 51.10), which means that all air passenger transport is exempted from the obligation to record via the fiscal device.
Also, the Minister of Finance passed the Rulebook on Amendments to the Rulebook on Types of Fiscal Accounts, Types of Transactions, Methods of Payment, Reference to the Number of Other Documents, and Details of Other Elements of the Fiscal Account, which entered into force on April 28, 2022. The Rulebook was adopted to simplify the choice of means of payment when issuing a fiscal invoice.
Thus, by this Rulebook, payments made in cash, ie banknotes and coins, instant transfer of approval at the point of sale, card payments, and check payments are considered to be cash payments. Consequently, the taxpayer will no longer differentiate between these forms of payment, so all the mentioned forms of payment will be shown on the fiscal invoice as cash payments.
