Amendments to the Rulebook on Fiscal Accounts entered into force on the day of publication in the Official Gazette. glasnik RS, No. 50/22 of 28 April 2022.
According to the amended Article 6, paragraph 1, item 1) of the Ordinance, the taxpayer, via an electronic fiscal device, within the data on the method of payment on the fiscal account, depending on the means of payment by which the buyer pays for delivered goods or services, states CASH if payment performs:
• cash (banknotes and coins),
• instant transfer of approval at the point of sale,
• payment card and
Therefore, the taxpayer through the electronic fiscal device, within the data on the method of payment, on the fiscal invoice states one of the following data, depending on the means of payment:
• cash – if payment is made in cash, instant transfer of approval at the point of sale, payment card and check
• transfer to account – if payment is made by payment order or transfer order
• voucher – if payment is made by voucher, voucher, internal card or similar means of payment
• 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 case the customer pays using more than one method of payment, the taxpayer, through the electronic fiscal device, within the data on the method of payment, may specify more data on the fiscal invoice, and is obliged to show the amounts paid divided by individual methods. payments.
Also, the Decree on determining the activities for which there is no obligation to record retail trade via electronic fiscal device was amended, which extended the transitional period for sellers on market stalls and similar facilities during which they have no obligation to record retail turnover via electronic fiscal device until the end of 2022.