The Government of the Republic of Serbia has adopted the Decree on amendments to the Decree on determining activities in which there is no obligation to record retail supply via electronic fiscal device (Decree). Decree was published in the Official Gazette of the Republic of Serbia No. 141 dated 23 December 2022.
Decree enters into force on 31 December 2022.
Provision of marketing services in a retail store
There is no obligation to record retail sales and received advances for retail sales via electronic fiscal device for the activity of providing marketing services in a retail store to legal entities, i.e. those liable to income tax from self-employment.
Sale of goods and services at market stalls and similar facilities
Sale of goods and services at market stalls and similar facilities does not have to be recorded via an electronic fiscal device until 31 December 2023.
For previous editions of KPMG Tax Alerts please visit the following web page:
KPMG Tax & Legal Department
KPMG d.o.o. Beograd
Milutina Milankovića 1J
11 070 Belgrade, Serbia
T: +381 11 20 50 500
F: +381 11 20 50 550
tax@kpmg.rs
