Fiscal subject related
- The dynamics and expected grace period of transitioning to the new fiscalization system, as well as the financing of initial fiscalization costs,.
- It has divided obligatory fiscalization into two groups for a gradual transition to be possible.
- The first group consists of all those liable for fiscalization according to the old law on fiscal cash registers (i.e., the old law), as well as those who in the transitional period meet the conditions to become liable for fiscalization. The second group comprises the rest, i.e., newly introduced taxpayers (including internet sales, sales through vending machines, sales through mobile business premises, wholesale, and others who were not subjects of fiscalization until the new law).
- Transition periods are determined differently for the first and second groups of subjects, and the first information about the public call for the start of initial fiscalization has been laid out.
- The deadlines for the start of the transfer, as well as the final deadlines, are calculated from the day of publication of the public call for initial fiscalization.
The above rulebook is available inside our Fiscal Portal library in both English and Serbian.
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