How will a bank transfer payment that is older than the issuance of the advance payment fiscal receipt be recorded in new fiscalization?
On the Tax authorities website, in the Technical documents section, the recording of the advance payment in the specific situation of payment through bank transfer is explained.
In the following, we will summarize it.
"ESIR time" in the new fiscalization in Serbia
Public
Serbia
Author: Kristina Dosen
Category:
Fiscal subject related
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1096
Content accuracy validation date:
25.02.2022
Content accuracy validation time:
09:55h
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.
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