Handling ‘Sales Without Fee’ in Serbia: Fiscalization and VAT Compliance Explained

• Sales without a fee in Serbia must be recorded in the fiscalization system.
• These transactions are treated as taxable sales under VAT Law and Regulation.
• They are recorded separately using an electronic fiscal device.
• Specific elements must be included on the fiscal receipt.
• Examples include goods given free when input VAT was deducted and services provided free not for business purposes.
• Fiscal receipt rules require entering 00 before the item name and selecting a non-cash payment method.
• The receipt must indicate it is a free-of-charge sale.
• Gifts of lesser value and business samples do not require fiscal recording.

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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