A decree on activities for which there is no obligation to record turnover through an electronic fiscal device has been passed – taxpayers who have not yet had the obligation to record turnover through the fiscal cash register from next year will have that obligation.

According to the Law on Fiscalization, which will replace the Law on Fiscal Cash Registers, from January 1, 2022, the number of activities will be significantly reduced, and there is no obligation to record the turnover of goods and services at retail through electronic fiscal devices.

At the Government session today, the Decree on determining the activities in the performance of which there is no obligation to record retail trade through an electronic fiscal device was adopted – in force from January 1, 2022.

There is no obligation to record turnover for the following activities:

  • 4931 – Urban and suburban passenger land transport;
  • 4932 – Taxi transport;
  • 5221 – Service activities in land transport;
  • 5310 – Postal activities of the public service;
  • 61 – Telecommunications;
  • 64 – Financial services, except insurance and pension funding;
  • 65 – Insurance, reinsurance and pension funding, except compulsory social security;
  • 66 – Support activities for financial services and insurance;
  • 6910 – Legal affairs other than the activities of notaries and executors;
  • 7500 – Veterinary activities – Primary field animal health protection, activities from the Program of animal health protection measures, disinfection and deratization activities in facilities where animals are kept and bred and activities to prevent the occurrence, spread and control of infectious animal diseases;
  •  8430 – Compulsory social insurance;
  • 85 – Education, except activities from branch 85.5 – Other education;
  • 86 – Health activities – health services that are provided from the funds of compulsory health insurance;
  • 87 – Social protection with accommodation;
  • 88 – Social protection without accommodation;
  • 9491 – Activities of religious organizations.

Activities for which there is no obligation to record retail trade and received advances for retail trade through an electronic fiscal device are also considered:

  • activities from the Law on Communal Activities (Official Gazette of RS, no. 88/11, 104/16 and 95/18), except cemetery management and burial; funeral activities and provision of services at the markets: leasing of facilities, stalls and space on them;
  • jobs from the Rulebook on determining jobs that are considered old and artistic crafts, ie jobs of domestic handicrafts, the manner of their certification and keeping special records of issued certificates

(Official Gazette of RS, No. 56/12), except stone-cutting crafts from Article 2, paragraph 2. item 26) of that rulebook:

certain activities within the following groups, as follows: 4799 Other retail sale not in stores, stalls or markets – sale through traveling vendors – street sale of ice cream, grapes, popcorn and printing – colporteurs; 9609 Other personal service activities nec – activity of shoe cleaners, porters, car parking tolls.