Serbia
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The new fiscalization system in Serbia has been in effect since 2022, after the enforcement of the Law on Fiscalization. This law is supplemented by a number of other laws, bylaws, and detailed technical documentation explaining the structure and mechanism of the new fiscalization type.
Serbia
In 2022, Serbia shifted from a hardware-based fiscalization introduced in 2004 to a combination of a hardware and software-based fiscalization system. Deliverance of transaction data to the tax authorities in real time was introduced, with new mandatory information on the receipt prescribed by the law. The new fiscal system is comprised of four main elements, out of which some need to be certified in order for a taxpayer to stay compliant.
Type of fiscalization: Hardware + Software based fiscalization
The introduction of a hardware and software-based fiscalization system in Serbia has created conditions for the suppression of the grey economy, more efficient tax control, and better tax collection. The taxpayers have to use certified software for recording transactions.
Latest news for Serbia
See moreNew document was uploaded: Recorded webinar: E-invoicing for Global Retailers
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
If you are struggling with complex e-invoicing implementations across multiple countries, and if you... Read more
Transfer of certain data from the Serbian fiscalization system to SEF is expected but awaiting technical and legal preconditions.
Serbia
Author: Tara Nedeljković
Fiscal receipts containing the buyer's tax ID, as specified in Article 5 of the law, are not yet being transferred to the Electronic Invoice System (SEF) due to the lack of necessary technical and legal conditions Let's delve deeper into this. Read more
Fiscal receipts containing the buyer's tax ID, as specified in Article 5 of the law, are not yet bei... Read more
Another version of Technical Guidelines for ESIR and LPFR 1.17 is published in Serbia.
Serbia
Author: Tara Nedeljkovic
The Serbian Tax Authority has published another version of The Technical Guideline for the Administrative and Technical Overview of Functionalities (ESIR or L-PFR). This is the version noted as 1.17 and has been published in the Technical Guides section of the Tax Authorities' official website as the latest version of this technical specification for ESIR and L-PFR in Serbian e-fiscalization. The... Read more
The Serbian Tax Authority has published another version of The Technical Guideline for the Administr... Read more
New education was created: Educational videos for Serbia
Serbia
Author: Kristina Dosen
This series of instructional videos provide insight into the Serbian fiscalization system. Both legal and technical aspects of the fiscalization system of Serbia are presented, and divided into appropriate topics. Read more
This series of instructional videos provide insight into the Serbian fiscalization system. Both lega... Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: France Read more
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intende... Read more
The Ministry of Finance in Serbia published an opinion revealing whether exemption from fiscalization applies to certain specific cases
Serbia
Author: Tara Nedeljkovic
The recent Ministry of Finance's opinion clarifies the fiscalization requirements for sales of magazines and periodical publications mailed to individuals. Read more
The recent Ministry of Finance's opinion clarifies the fiscalization requirements for sales of magaz... Read more
Latest document for Serbia
See moreRecorded webinar: E-invoicing for Global Retailers
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
If you are struggling with complex e-invoicing implementations across multiple countries, and if you... Read more
S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: France Read more
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intende... Read more
S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intende... Read more
Fiscal law comparison - Serbia vs Republic of Srpska
This document addresses the similarities and differences in fiscal laws in Serbia and the Republic of Srpska, aiming to provide a clear picture of the fiscalization landscape in both countries. Read more
This document addresses the similarities and differences in fiscal laws in Serbia and the Republic o... Read more
S4 Fiscal Service for Serbia
Serbia
Author: Kristina Dosen
S4FiscalService for Serbia is an installation package for S4FS fiscal middleware in Serbia. An integrative part of the installation package is, among others, the General Interface Description, the Service Interface Description, Release Notes, the S4F Service Installation Manual, and sensitive data encryption. They are all packed in a zip file that is ready for download. Read more
S4FiscalService for Serbia is an installation package for S4FS fiscal middleware in Serbia. An inte... Read more
S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: Serbia Read more
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intende... Read more