Bylaws for the implementation of the new Law on Fiscalization have been published

Tax Alert, April 2021

The Ministry of Finance has published six Rulebooks for the implementation of the new Law on Fiscalization:

  • Rulebook on types of fiscal accounts, types of transactions, methods of payment, reference to the number of another document and details of other elements of the fiscal account;
  • Rulebook on the manner and procedure of submitting data on issued fiscal invoices to the Tax Administration;
  • Rulebook on the manner of storing and protecting data in the internal memory of the electronic fiscal device;
  • Rulebook on the type and manner of submitting data on office space and business premises, as well as on the manner of generating the designation of business premises;
  • Rulebook on the conditions and procedure for issuing and the manner of using the security element; and
  • Rulebook on the manner of verification of reported fiscal invoices.

In addition to the mentioned bylaws, it is expected that the Tax Administration will publish a Technical Guide for the application of certain provisions of the Law on its website.

We would also like to inform you that the Government of the Republic of Serbia has issued following Decrees for the implementation of the new Law on Fiscalization:

  • Decree on the form and content of the register of elements of electronic fiscal devices, types of electronic fiscal devices, manner of their use and approval, automatic suspension of electronic fiscal devices, details of alternative access to permanent internet connection and manner of insight into data submitted to the Tax Administration; and
  • Decree on activities for which there is no Obligation to Record Turnover through an Electronic Fiscal Device.

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