We refer to this post that explains briefly what “fiscalization” is and this post that outlines the different approaches that are generally taken. Further, in another post of today, we explained that from January 1st 2022, Serbia will implement a security device-based fiscal approach.
In addition to this, there are also some changes specifically for the return of goods procedure in stores.
In Serbia the first fiscalization regulation – Law on fiscal cash registers 135/2004 was implemented in 2004. In Article 19 it was foreseen that errors in recording turnover can be removed only if the bought good is being returned or a complaint is being made in regards to the bought good or provided service.
In the relevant bylaw, using of manual forms was defined for such cases. The NI forms (order for correction – in Serbian: nalog za ispravku) had to strictly contain the predefined elements, they had to be printed and even certain data hand-written!
In practice, this created inconvenient situations with customers and waiting time for returning of goods was often resulting in negative customer experiences.
With the new Law on fiscalization 153/2020, this should be changed completely.
The relevant bylaw Order on categories of fiscal receipts, types of transactions, payment methods, referencing on other documents and details of other fiscal receipt elements from April 1st 2021, defines a refund as one of the two possible transaction types, easing the procedure as a whole.
The refund transaction refers to returns and other transaction corrections and contains the same elements as a standard sales receipt, with an additional reference – number of the original receipt.
Contribution by JB Fiscal Consulting
