Serbia: Tax administrative measures effective in 2022

New “Rulebooks” have implications for tax administration.

New “Rulebooks” have implications for tax administration.

The Ministry of Finance issued several new “Rulebooks” (as legislative measures are referred to in Serbia) that have implications for tax administration.

The Rulebooks concern: 

  • The method for reported fiscal receipts
  • The method for storing and protecting data in the internal memory of an electronic fiscal device
  • The types of fiscal receipts, types of transactions, methods of payment, references to the number of another document, and details of other elements of fiscal receipts
  • The method and procedure of submitting information to the tax authorities on issued fiscal receipts
  • The type and manner of submitting information on business premises and on the manner of generating business premises codes

The effective date for these Rulebooks is 1 January 2022.

Read a May 2021 report prepared by the KPMG member firm in Serbia



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