LEGAL ACTS IN ENGLISH
 
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Legal Acts in English
Group: TAXATION SYSTEM IN SERBIA, ACCOUNTING AND AUDITING
Issue: Niste pretplaćeni - pretplatite se LAW ON FISCAL CASH REGISTERS
Published in the Službeni glasnik RS, Nos. 135/04 of 21 December 2004 and 93/12 of 28 September 2012
Section: Contents

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  • 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
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LEGAL ACTS CONCERNING THE STATUS OF FOREIGN CITIZENS
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TAXATION SYSTEM IN SERBIA, ACCOUNTING AND AUDITING
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