I. BASIC PROVISIONS

Scope of Regulation
Fiscal Cash Register
Obligation of Recording Turnover through the Fiscal Cash Register

II. TECHNICAL AND FUNCTIONAL CHARACTERISTICS OF THE FISCAL CASH REGISTER AND ADDITIONAL EQUIPMENT OF THE FISCAL CASH REGISTER

Technical and Functional Characteristics of the Fiscal Cash Register
Labelling of Tax Rates and Payment Method in the Database of Fiscal Cash Register
Additional Equipment of the Fiscal Cash Register
Terminal for Remote Reading of all Daily Reports from the Fiscal Cash Register
Fiscal Module
Fiscal Memory

III. FISCAL DOCUMENTS

Fiscal Slip and Fiscal Receipt
Daily Report
Periodic Report
Balance
Printing and Storing of Fiscal Documents

IV. RECORDING OF TURNOVER, REMOVAL OF ERRORS MADE WHEN RECORDING TURNOVER AND RESETTING OF FISCAL CASH REGISTER

Issuing the Fiscal Slip
Removal of Errors made in Recording of Turnover
Book of Daily Reports
Malfunction and Reset of the Fiscal Cash Register

V. EXPLOITATION OF THE FISCAL CASH REGISTER

Granting Consent for the Exploitation of the Fiscal Cash Register
Procedure as per Public Invitation for the Granting of Consent for Exploitation of the Fiscal Cash Register
Security Instruments
Using Security Instruments
Revocation of Consent to the Fiscal Cash Register Manufacturer

VI. FISCALISATION, SERVICING AND REPAIR OF THE FISCAL CASH REGISTER

Fiscalisation of the Fiscal Cash Register
Servicing and Repair of the Fiscal Cash Register
Technical Inspection of the Fiscal Cash Register
Fiscal Cash Register File and Service Booklet
Authorisation for Adoption of By-laws

VII. CONTROL OF TECHNICAL AND FUNCTIONAL CHARACTERISTICS OF THE FISCAL CASH REGISTER, CONTROL OF TURNOVER RECORDING THROUGH THE FISCAL CASH REGISTER AND CONTROL OF OPERATIONS OF AUTHORISED SERVICES

Control of Technical and Functional Characteristics of the Fiscal Cash Register
Control of Turnover Recording through the Fiscal Cash Register, Control of Fiscal Seals, Fiscal Cash Register and Service Seal of the Fiscal Cash Register
Control of Operations of Authorised Services
Internal Control of Operations of Authorised Services
Change of Place of Sale of Goods, i.e. Service Rendering
Commencement of Performance of Activity
Termination of Performance of Activity
Theft, Destruction and Damage Made to the Fiscal Cash Register due to Force Majeure

VIII. REFUNDING THE BUYER OF GOODS, I.E. SERVICE BENEFICIARY, THE PART OF VAT SPECIFIED ON THE FISCAL SLIP

IX. SUPERVISION

X. PENAL PROVISIONS

Offences
Collection of Fine on the Spot
Measure of Prohibition of Performance of Activity

XI. TRANSITIONAL AND FINAL PROVISIONS

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 93/12)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON FISCAL CASH REGISTERS

Legal Acts in English

Legal Acts in English

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