Serbia:
Serbia Introduces The New Fiscalization Model
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The new fiscalisation model in Serbia is to be applied on
January 1st 2022.
The Tax Administration has published a Technical Guide with the
conditions and characteristics of the elements of the electronic
fiscal device for approval for use in the e-fiscalization
system.
The guide contains definitions of terms, a section on electronic
fiscal devices with subsections on the security element, the fiscal
invoice processor, and the electronic invoicing system,
as well as a section on fiscal invoices, the content and
types of fiscal invoices.
It consists of a completely new system, which means that in
real time all data from fiscal cash registers will be available to
the Tax Administration. This will enable better control, but
also fortify the fight against the grey economy and the
fight for tax collection.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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