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Article 3
The subject matter of fiscalisation shall be the retail transactions in goods and services (hereinafter referred to as: the retail transactions) and the received advance payment for retail transactions.
The retail transactions referred to in paragraph 1 of this Article shall be considered to be each completed transaction of goods and provision of services to natural persons, as well as each transaction involving goods and services in retail shops, irrespective of whether the consumer is a natural person, a legal person or an entrepreneur, including the transactions completed by using the automated payment collection devices - automated teller machines.
Retail sales referred to in paragraph 1 of this Article shall not considered to be sales made outside a retail facility if the user of the delivered goods and services, i.e. the goods and services that are to be delivered or provided in the case of advances received, is a legal entity, i.e. an income tax payer from self-employment in terms of the law governing the individual income tax.*
The retail facility referred to in paragraph 2 of this Article shall be considered to be each business premises and business establishment which are primarily used for the transactions involving goods and provision of services to natural persons, as well as the seat of the fiscalisation obligor carrying out retail sales via the Internet via distance trading.*
*Službeni Glasnik RS, 138/22 of 12 December 2022
