The Law on Fiscalization gives a broad definition of the taxpayers of fiscalization, stating that it is each taxpayer of tax on income acquired through a sole proprietorship, as well as every taxpayer of the tax on companies’ income, who perform retail turnover.
In other words, in this way, the scope of fiscalization is extended to all entrepreneurs and all companies that perform retail turnover (except if they are specifically excluded).
Since for technical and functional reasons in certain activities the implementation of the fiscalization procedure would be difficult or almost impossible, the Law on Fiscalization left the Government of the Republic of Serbia with the possibility to relieve certain activities of the obligation to carry out the fiscalization procedure.
Pursuant to the aforementioned, on April 1, 2021, the Government has adopted a Provision that gives an answer to the FAQ – who shall perform online fiscalization?
By this Provision, the number of businesses who do not have an obligation to record their turnover through fiscal devices pursuant to the current regulations has decreased. For those businesses that are not encompassed by the subject of the Provision, there will be an obligation to comply with the new rules. So, from January 1, 2022, hair and beauty salons, betting places, museums, sports centers, and many other businesses shall fiscalize their invoices.
The possibility to continue without using fiscal registers is left to taxi drivers, veterinarians, banks, insurance houses, attorneys, and others.
Keeping in mind the expansion of online retail in the last year, salesmen wondered whether the turnover made through electronic trade will have to be fiscalized. The answer to this is given by the same Provision. Namely, within the business activities regarding the turnover of retail goods and services, only two cases where there is no obligation of invoice fiscalization are foreseen:
(i) retail trade outside stores, counters, and markets, by traveling salesmen and street vendors, and
(ii) market sales of one’s agricultural products.
So, retail trade of goods and services which is performed in any other manner, including the retail via the internet, shall be subject to fiscalization, so retailers who sell their products or services via webshops will also have to fiscalize their invoices.