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      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.

      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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      Abolition of the obligation to fiscalize the provision of marketing services in retail stores

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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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