- There is no obligation to record retail sales and received advances for retail sales via an electronic fiscal device for the activity of providing marketing services in a retail store to legal entities (i.e., those liable to income tax from self-employment).
- Sales of goods and services at market stalls and similar facilities do not have to be recorded via an electronic fiscal device until 31 December 2023.
Source KPMG
Latest Posts in "Serbia"
- Serbia Updates E-Invoicing Platform with Enhanced VAT Compliance and Delivery Date Requirements
- Serbia Introduces Pre-filled VAT Returns Starting January 2026
- Serbia to Introduce Pre-Filled VAT Returns in 2026
- Serbian e-invoicing system updated to a new version
- Serbia introduces pre-filled VAT returns effective January 1, 2026