Fiscalization is a set of measures and procedures that are carried out utilizing electronic fiscal devices and includes exclusively retail transactions, carried out to physical persons in retail stores (B2C). This means that e-invoices are never issued in retail transactions.
Difference between fiscalization and e-invoicing in Serbia
Public
Serbia
Author: Kristina Dosen
Category:
Fiscal subject related
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1195
Content accuracy validation date:
09.08.2022
Content accuracy validation time:
13:02h
As opposed to that, electronic invoices are issued in business-to-business transactions (B2B), through the electronic invoice system.
Apart from that, there are certain subjects excluded from both the obligation of issuing fiscal receipts and electronic invoices.
Namely, we are talking about subjects who aren't performing retail transactions and who aren’t voluntary users of the electronic invoice system. For example, Lump-sum tax entrepreneurs.
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