At the end of April, the regulations were changed in such a way that cash, payment cards, check and instant payment are considered cash for the purposes of fiscalization.
However, on May 12, 2022, the Minister of Finance amended that part of the rulebook again, and published the Official Gazette on the same day, so that it came into force on May 13, 2022. According to the new change, the old change is valid only for those who hand over food and beverage services for consumption on the spot in terms of regulations governing value added tax and food and beverage sales in the bakery (caterers and bakers).
For all other taxpayers, cash is not considered instant payment, payment card and check, so there are the following methods of payment for them:
1) CASH – if payment is made in cash (banknotes and coins)
2) INSTANT PAYMENT by instant transfer of approval at the point of sale
3) PAYMENT CARD – if payment is made by payment card
4) CHECK – if payment is made by check
5) TRANSFER TO ACCOUNT – if payment is made by payment order or transfer order
6) VOUCHER – if payment is made by voucher, money vouchers, internal cards or similar means of payment
7) OTHER NON-CASH PAYMENT – if the payment is made non-cash by another means of payment that is considered allowed in the Republic of Serbia, in accordance with the law.