Numerous business entities have recently received notifications from the Ministry of Finance of the Republic of Serbia on their email addresses to report the locations of their business premises and offices via the e-Taxes portal. However, the question has arisen as to which business entities this obligation to report the locations of business premises and offices applies to.
To answer the posed question, it is first necessary to bear in mind that a fiscalization taxpayer is any taxpayer of income from independent activities under the law governing personal income tax, and any taxpayer of corporate income tax under the law governing corporate income tax, who conducts retail transactions. In other words, transactions subject to fiscalization (hereinafter: “Fiscalized Transactions“) are retail transactions – colloquially known as “B2C – Business-to-Consumer” transactions. An exception is made for fiscalization taxpayers who conduct fiscalized transactions but engage in activities for which the Regulation on Determining Activities for Which There Is No Obligation to Record Retail Transactions via an Electronic Fiscal Device (Official Gazette of RS, Nos. 32/2021 and 117/2021 – hereinafter: “Regulation”) provides an exemption from recording retail transactions.
In other words, the obligation to report the locations of business premises and offices applies to fiscalization taxpayers:
- who conduct fiscalized transactions (“B2C”);
- whose activity is not covered by the Regulation;
If a fiscalization taxpayer engages in an activity not covered by the Regulation but does not conduct fiscalized transactions (their customers are exclusively business entities – “B2B – Business-to-Business” transactions), such a fiscalization taxpayer is not required to report the locations of business premises and offices. The reason for this conclusion lies in the fact that the obligation to register business premises and offices arises before the start of using an electronic fiscal device for issuing fiscal receipts. Since an electronic fiscal device is not used for recording “B2B” transactions, but rather “classic” invoices and business books, it is not necessary to report the locations of business premises and offices for fiscalization purposes.
