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New rules for receipt issuing systems at point of sale (fiscalization) in Serbia

We refer to this post that explains briefly what “fiscalization” is and this post that outlines the different approaches that are generally taken.

From January 1st 2022, Serbia will implement a security device-based fiscal approach.

Electronic fiscal device is a hardware and / or software solution used by the taxpayer to issue fiscal receipts and transfer fiscal receipt data to the Tax Authority, which consists of:

  • POS application
  • Fiscal receipt processor (SDC)
  • Security element

Certification of POS application and SDC before usage is mandatory. The Serbian Tax Authority oversees certification process.

There is no certification of hardware devices or mandatory hardware devices that must be used, but depending on the concrete solution certification might be mandatory.

Transaction data is communicated to Tax Authority via internet in the real time.

Concept is technologically open and not limited by the proprietary solution of any manufacturer.

Contribution by JB Fiscal Consulting

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