Serbia: Serbia presents new tax model
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The new tax model in Serbia is to be applied on January 1, 2022.
The tax administration has published a technical guide with the conditions and characteristics of the elements of the electronic tax system for approval for use in the e-taxation system.
The guide contains definitions of terms, a section on electronic tax devices with subsections on the security feature, the tax invoice processor and the electronic invoicing system, as well as a section on tax invoices, the content and types of tax invoices.
This is a completely new system, which means that in real time all data from the tax cash registers will be available to the tax administration. This will allow better control, but also strengthen the fight against the gray economy and the fight for tax collection.
The content of this article is intended to provide a general guide on the subject. Specialist advice should be sought regarding your particular situation.
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