Fiscal cash registers and cash-bill taking obligation
The Law on amendments of the Law on Sales Taxes provides for the mandatory introduction of cash registers equipped with fiscal memory. The follow up of the flow through these cash registers will be mandatory for all persons selling in retail stores or providing other type of services to citizens. Amendments to the Law relative to the introduction of fiscal cash registers are entering in effect on January 1, 2003.
Exempted from the fiscal memory cash registers obligation are:
– Farmers selling their products on market counters and other similar installations, as well as
– Independent retail stores selling their own manufactured or handcrafted products on market counters and other similar installations.
Upon the regulation, the Government of the Republic of Serbia will define the way the cash flow should be implemented through the fiscal memory cash registers, as well as the use, servicing, maintenance and control mechanisms. The Government should also define the dynamics of the fiscal cash registers introduction, the deadline being December 31, 2003. Therefore, the fiscal cash registers will be introduced progressively, during the whole current of the year 2003, by activity domains – but only upon the Serbian Government’s regulation adoption.
This Law provides also for a 1.000,00 dinars fine for every customer/physical person that does not keep the cash register receipt upon exiting the retail store premises.
This regulation is effective as of November 27, 2002.