The Government of the Republic of Serbia, on session on December 22 2022, adopted the Regulation on Amendments to the Regulation on Determining Activities, for which there is no obligation to record retail transactions via an electronic fiscal device.  

News – there is no obligation to record retail sales

One of the Regulation novelties is that there is no longer an obligation to record retail sales and receive advances for retail sales through the electronic fiscal device. It refers to the providing activity marketing services in a retail establishment to legal entities, i.e. taxpayers of self-employment income tax. 

Marketing services in a retail facility, among others, refer to:

  • Services of positioning goods
  • Listing the goods in the sales range in the retail establishment, that is, assuming the obligation to purchase goods from a particular supplier,
  • Advertising in magazines and leaflets entrepreneurs distribute in retail stores,
  • Advertise placement shelves in retail stores and similar services.

The sale of goods and services at market stalls

In addition, the Regulation amendments stipulate that those subject to fiscalization engaged in selling goods and services at market stalls and similar facilities only need to record retail sales and receive advances through the fiscal device on December 31, 2023.

The regulation was published in the “Official Gazette of RS”, no. 141/2022 of December 23, 2022, and entered into force on December 31, 2022.