Serbia: Amended decree on obligation to record sales via electronic fiscal device
An amended decree on activities for which there is no obligation to record retail sales via an electronic fiscal device
Amended decree on obligation to record retail sales via electronic fiscal device
The government adopted an amended decree on the activities for which there is no obligation to record retail sales via an electronic fiscal device.
The decree was published in the official gazette dated 23 December 2022 and becomes effective 31 December 2022.
Under the decree:
- There is no obligation to record retail sales and received advances for retail sales via an 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).
- Sales of goods and services at market stalls and similar facilities do not have to be recorded via an electronic fiscal device until 31 December 2023.
Read a December 2022 report [PDF 175 KB] prepared by the KPMG member firm in Serbia
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