Serbia: Amendments to “fiscal law”

Amendments to the “fiscal law” was adopted by Parliament

Amendments to the “fiscal law” was adopted by Parliament

The Serbian Parliament on 9 December 2022 adopted amendments to the “fiscal law” relating to:

  • The determination of what is considered a retail supply for tax purposes
  • Contents of a tax receipt
  • Mandatory use of electronic cash registers
  • Data transfers to the electronic invoice system database
  • Enforcement of the tax laws

The amendments were published in the official gazette on 12 December 2022 and become effective 20 December 2022.

Read a December 2022 report [PDF 556 KB] prepared by the KPMG member firm in Serbia


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