A DECREE WAS ADOPTED ON ACTIVITIES IN WHICH THERE IS NO OBLIGATION TO RECORD RETAIL TRADE THROUGH AN ELECTRONIC FISCAL DEVICE
Government session held on April 1, 2021, the Decree on determining the activities where there is no obligation to record retail trade through an electronic fiscal device was passed. Starting from the technical and functional characteristics of electronic fiscal devices and the specifics of performing these activities, certain activities have been determined that are exempted from the obligation to record through an electronic fiscal device. The new model of fiscalization has expanded the circle of taxpayers and envisages more comprehensive fiscalization. The decree was published in the Official Gazette of the RS, number 32/2021 from April 2, 2021, and it is applicable from January 1, 2022. On the day of the beginning of the application of the Decree, the (old) Decree on determining the activity in the performance of which there is no obligation to record the retail trade through the fiscal cash register ceases to be valid.
