ISSN 1452-6662
Više od 180 osnovnih i prečišćenih tekstova propisa Republike Srbije prevedenih na engleski jezik.
Published in the Službeni glasnik RS, Nos. 153/20 of 21 December 2020, 96/21 of 8 October 2021 and 138/22 of 12 December 2022

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  • Article 1

    This Law shall regulate the subject matter of fiscalisation, the fiscalisation procedure through an electronic fiscal device, the contents of a fiscal receipt, the fiscalisation obligors shall be laid down and other issues of significance for fiscalisation shall be regulated.

  • Article 2

    Individual terms used in this Law shall have the following meanings:

    1) fiscalisation shall mean a set of measures and operations carried out by the fiscalisation obligors in order to enable efficient control of the retail transactions realized by using the electronic fiscal devices;

    2) an electronic fiscal device shall mean the hardware and/or software solution, which is used by a fiscalisation obligor in order to issue fiscal receipts and transmit data on fiscal receipts into the Fiscalisation Management System of the Tax Administration, and which comprises of one fiscal receipt processor and one or more electronic systems for receipt issuing, approved by the Tax Administration, as well as of a security element issued by the Tax Administration;

    3) the Fiscalisation Management System shall mean the software application of the Tax Administration which downloads all data from the fiscal receipt processors and which permits the authorized users to view certain pieces of data, manage the fiscal receipt processor of each fiscalisation obligor from their initialisation to the shutdown and generates analyses and reports;

    4) a fiscal receipt processor shall mean the hardware or software elements, the use of which has been approved by the Tax Administration, which exchanges data with the electronic system for receipt issuing and with the security elements, analyses data on transactions, formats data into a fiscal receipt, creates the electronic signature, forwards the fiscal receipt to the electronic system for receipt issuing, stores data on transactions and transmits fiscal data to the Fiscalisation Management System of the Tax Administration;

    5) an electronic system for receipt issuing shall mean the hardware or software element, the use of which has been approved by the Tax Administration, in which the fiscalisation obligor enters data on transactions and from which the fiscal receipts are issued;

    6) the security element shall mean the hardware or software element which comprises the electronic certificate of the fiscalisation obligor which is used by the fiscal receipt processor for receipt signing and the Tax Administration in order to prevent unauthorized use of fiscal data which is transmitted into the Fiscalisation Management System of the Tax Administration, as well as for data integrity preservation;

    7) the electronic signature shall mean the coded digital code identifying the fiscalisation obligor and verifying the integrity of the fiscal receipt processor during transmission of data to the Fiscalisation Management System of the Tax Administration;

    8) a supplier of electronic fiscal devices shall mean the resident legal person, i.e. an entrepreneur, to whom TIN has been granted in accordance with the regulations governing the tax procedure and tax administration, supplying the hardware and/or software solution required for operation of the electronic fiscal device to the fiscalisation obligors;

    9) the business premises and business establishment shall mean the enclosure or open space, each automated payment collection device - a vending machine, but also each movable place (a vehicle, a vessel, etc.) which is used for pursuit of a business activity (including a part or a number of units of a single business premises and business establishment), as well as the space that the fiscalisation obligor, with a view to pursuing a business activity, uses occasionally or temporarily only;

    10) payment shall mean settlement of liabilities for completed transactions in goods or services at the moment of issuing of the fiscal receipt by cash, instant transfer approval, a cheque, a payment card, in some other cashless manner etc., and/or advance settlement of liabilities for a future transaction in goods or services.

    Provisions of the law regulating tax procedure and tax administration shall apply mutatis mutandis to the authorized users referred to in paragraph 1, item 3) of this Article from the Tax Administration in respect of confidentiality of data.