- In Serbia, if both an advance Fiscal Receipt and an advance E-Invoice were issued for the same advance payment due to an operational error, the situation must be corrected.
- In the described case, only the advance Fiscal Receipt was actually appropriate, but an advance E-Invoice was also issued during a software transition and accepted by the buyer.
- VAT was effectively paid only once, via the E-Invoice; the Fiscal Receipt had not been recorded for VAT purposes.
- The correction requires recording the Fiscal Receipt VAT in VAT records and reporting it in the relevant forms (POPDV, VAT return, and summary records).
- The advance E-Invoice should be cancelled/reversed in SEF, with any VAT reduction allowed only after customer confirmation that input VAT was not used or has been corrected.
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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