- In Serbia, real estate sales are generally not exempt from fiscalization when the buyer is a natural person.
- Sellers must issue a fiscal receipt at the time of sale; if payment is made in advance, an advance fiscal receipt must be issued by the next business day.
- The final receipt must reference any prior advance payments.
- A fiscal receipt is required even if VAT is not charged and only the tax on transfer of absolute rights applies.
- No fiscalization obligation applies when the buyer is a legal entity or entrepreneur buying the property for business purposes.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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