The Law on Fiscalization (Official Gazette of the RS, Nos. 153/2020, 96/2021 – hereinafter: “LOF”) introduces new rules for recording retail transactions compared to the rules known under the Law on Fiscal Cash Registers (Official Gazette of the RS, Nos. 135/2004 and 93/2012 – hereinafter: “LFR”). Taxpayers are required to align their business operations with...Read More

Guest appearance on a program about fiscalization process…Read More

A new tax offense, tax fraud related to VAT, was introduced into the Serbian legal system on December 5, 2020. Article 173a, Paragraph 1 of the Law on Tax Procedure and Tax Administration (hereinafter: “ZPPPA”) stipulates that anyone who, with the intention of enabling themselves or another person to obtain an unwarranted VAT refund or...Read More