The Tax Authority in Serbia has published an explanation regarding steps when returning secure elements by the retailer in case of the final closing of one of his business premises (stores) from which he previously performed retail sales.
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The Tax Authority in Serbia clarifies the procedure for returning secure elements in the case of store closure.
Public
Serbia
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
833
Content accuracy validation date:
16.05.2023
Content accuracy validation time:
08:00h
Fiscalization subjects who return a secure element to the Tax Administration for the reason of ceasing to perform activities for good in one of their business premises (stores) are obliged to perform a permanent de-registration of the business premises, i.e. business premises from the register maintained by this administration, before returning the secure element.
This process is done by first submitting a PGJO application (Application with data for generating a unique mark of business premises and business premises), electronically through the portal of the Tax Administration ePorezi.
After store deletion, i.e., de-registration of the business premises/store, and before returning the secure element to the authority, i.e., to the nearest branch of the Tax Administration, it is necessary to electronically revoke the secure element that was used for recording retail transactions in the specific business premises electronically through the aforementioned portal.
It is significant to emphasize that returning secure elements, and thus the whole above-explained process, refers only to cases of the final closure of a store and not to cases when the store is only temporarily closed and will be reopened in some time.
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