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      In line with the Law on Electronic Fiscalization (Law) published in the Official Gazette No. 153/2020 dated to 21 December, which entered into force on 29 December 2020, and will be implemented as of 1 January 2022, competent authorities have started presentations of new fiscalization model in campaign titled “Be eFiscalized”.

      During the transitional 6 months period, reporting entities will be obliged to implement a set of approved hardware and software solutions, which are connected to digital device (phone, tablet or computer) and will enable automatic communication with the Tax Administration and real time submission of fiscal receipt.

      In order to support transition to the new fiscalization system, the Government will allocate subsidies in the amount of EUR 100 per fiscal device and EUR 100 per retail facility.

      Below is an overview of the key dates of eFiscalization process in the coming period:

      1. On 20 September 2021, the Government will issue a Decree further regulating the procedure for granting fiscalization subsidies;
      2. As of 1 October 2021, reporting entities can register retail facilities and fiscal devices on “ePorezi” portal;
      3. As of 15 October 2021, applications for awarding subsidies to support transition to the new fiscalization system will be opened;
      4. As of 1 November 2021, reporting entities will receive instructions on the fiscalization process in their tax inbox;
      5. Until 30 April 2022, reporting entities must complete the transition to a new fiscalization system.

      The KPMG team is at your disposal for all inquiries regarding the implementation of the new fiscalization system.

      Igor Lončarević

      Partner, Head of Tax & Legal

      KPMG in Serbia and in Montenegro

      Biljana Bujić

      Partner, Tax & Legal

      KPMG in Serbia and in Montenegro


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      The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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