Fiscal subject related
In cases when the buyer paid the goods or services by bank transfer, and the seller did not receive the recorded payment on the bank account on the same day, the taxpayer is obligated to issue a fiscal receipt that is Advance - Sale receipt (AP) on the next working day containing the payment date.
This situation is specific in terms that the additional requirement is to use another field on the fiscal receipt which is marked as „ESIR time“. This is relevant so that the fiscal receipt has the information regarding the date of the payment because the date of the actual payment differs from the moment of the receipt issuance when the customer is paying via bank transfer.
Therefore, „ESIR time“ is mandatory data if the taxpayer has recorded the advance payment that happened earlier. In addition, ESIR may rename this field to: paid per day or a similar name.
Other news from Serbia
Another version of Technical Guidelines for ESIR and LPFR 1.17 is published in Serbia.
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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
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New education was created: Educational videos for Serbia
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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
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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
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The Ministry of Finance in Serbia published an opinion revealing whether exemption from fiscalization applies to certain specific cases
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The recent Ministry of Finance's opinion clarifies the fiscalization requirements for sales of magazines and periodical publications mailed to individuals. Read more
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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. Read more
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New document was uploaded: 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
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Serbia enhances tax inspection options at events with the possibility of a ban on the spot.
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In order to improve the efficiency of the control of recording turnover through electronic fiscal devices at events in Serbia, the possibility of verbally imposing a temporary ban on activities for the duration of the event has been introduced. Let's delve deeper into this topic! Read more
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