Serbia

Fiscal law in Serbia

Fiscal start in Serbia it’s noted in 2004. In Serbia is present GPRS fiscal terminal which function is to read data from fiscal memory and send it to Tax Authority via GPRS of mobile operator. First conutry with this type of fiscalization was Serbia.

Fiscal receipts and reports

Fiscal receipt contains 1. the name of the taxpayer and the name and address of sale; 2. users PIB; 3. the amount of tax at the tax rates; 4. total amount of taxes; 5. the total value of recorded traffic, the total amount of payment, means of payment (cash, check, credit card), the amount paid and the amount of refund for the difference to the buyer of goods or user of services; 6. day, month, year, hour and minute of issuing fiscal receipt; 7. serial number of fiscal receipt.

Daily report is printed once per day. The daily report is recorded totals of goods and services from all fiscal receipts recorded in the operational memory composed of the time of formation of the previous daily report. Periodical report is printed at the end of one tax period.