The Government of the Republic of Serbia determined the Draft Law on Amendments to the Fiscalization Law and sent it to the National Assembly for adoption by urgent procedure. The Law on Amendments to the Fiscalization Law will enter into force on the eighth day from the day of its publication, and it will be applied from November 1, 2021.

Amendments to the Fiscalization Law prescribe:

  • a transitional period from November 1 to April 30, in which fiscalization obligors will be obliged to switch to a new way of fiscalization.
  • automatic defiscalization of old fiscal cash registers on the day of the beginning of recording retail trade turnover in accordance with the Fiscalization Law;
  • termination of the old Fiscal Cash Registers Law from May 1, 2022;
  • specifying the term of supplier of electronic fiscal device;
  • addition of the content of the fiscal receipt with another data, so that the fiscal receipt, among other things, must contain a code if the fiscalization obligor uses it to indicate goods or services;
  • legal and technical harmonization with the provisions of the Fiscalization Law and specification of certain legal solutions.

Amendments to the Fiscalization Law have caused the need to harmonize the Tax Procedure and Tax Administration Law with the provisions of the new Fiscalization Law. On that occasion, the Government of the Republic of Serbia determined the Draft Law on Amendments of this Law. The Law will enter into force on the eighth day from the day of its publication in the RS Official Gazette.

In addition to the harmonization of the Tax Procedure and Tax Administration Law with the provisions of the new Fiscalization Law, the following amendments should be mentioned.

  • amendment of the provisions of the Tax Procedure and Tax Administration Law relating to the procedure of deferral of payment of tax due in terms of facilitating the fulfillment of obligations to taxpayers by allowing deferral of interest payments to taxpayers who pay the principal amount in full, as well as enabling taxpayers who regularly pay taxes in the procedure deferred payment of tax due - to replace the given collateral;
  • specifying the provisions governing the procedure of tax control, in terms of terminological harmonization of the provisions of the the Tax Procedure and Tax Administration Law;

creating a legal basis that allows the Tax Administration to ex officio file a tax return on calculated contributions for compulsory social insurance for the founders, ie members of the company, instead of the taxpayer who missed that action.