LAWON FISCALIZATION("Off. Herald of RS", Nos. 153/2020, 96/2021 and 138/2022) |
Article 1
This Law shall regulate the subject matter of fiscalization, the fiscalization procedure through an electronic fiscal device, the contents of a fiscal receipt, the fiscalization obligors shall be laid down and other issues of significance for fiscalization shall be regulated.
Article 2
Individual terms used in this Law shall have the following meanings:
1) Fiscalization shall mean a set of measures and operations carried out by the fiscalization obligors in order to enable efficient control of the retail transactions realized by using the electronic fiscal devices;
2) An electronic fiscal device shall mean a hardware and/or software solution, which is used by a fiscalization obligor in order to issue fiscal receipts and transmit data on fiscal receipts into the Fiscalization Management System of the Tax Administration, and which comprises of one fiscal receipt processor and one or more electronic systems for receipt issuing, approved by the Tax Administration, as well as of a security element issued by the Tax Administration;
3) The Fiscalization Management System shall mean a software application of the Tax Administration which downloads all data from the fiscal receipt processors and which permits the authorized users to view certain pieces of data, manage the fiscal receipt processor of each fiscalization obligor from their initialization to the shutdown and generates analyses and reports;
4) A fiscal receipt processor shall mean a hardware or software element, the use of which is approved by the Tax Administration, which exchanges data with the electronic system for receipt issuing and with the security element, analyses data on transactions, formats data into a fiscal receipt, creates the electronic signature, forwards the fiscal receipt to the electronic system for receipt issuing, stores data on transactions and transmits fiscal data to the Fiscalization Management System of the Tax Administration;
5) An electronic system for receipt issuing shall mean a hardware or software element, the use of which is approved by the Tax Administration, in which the fiscalization obligor enters data on transactions and from which the fiscal receipts are issued;
6) A security element shall mean a hardware or software element which comprises the electronic certificate of the fiscalization obligor which is used by the fiscal receipt processor for receipt signing and the Tax Administration in order to prevent unauthorized use of fiscal data transmitted into the Fiscalization Management System of the Tax Administration, as well as for data integrity preservation;
7) An electronic signature shall mean a coded digital code identifying the fiscalization obligor and verifying the integrity of the fiscal receipt processor during transmission of data to the Fiscalization Management System of the Tax Administration;
8) A supplier of electronic fiscal devices shall mean a resident legal person, i.e. a sole trader, to whom TIN has been granted in accordance with the regulations governing the tax procedure and tax administration, that supplies the hardware and/or software solution required for operation of the electronic fiscal device to the fiscalization obligor;
9) Business premises and business establishment shall mean an enclosure or open space, each automated payment collection device - a vending machine, but also each movable spot (a vehicle, a vessel, etc.) which is used for pursuit of a business activity (including a part or a number of units of a single business premises and/or business establishment), as well as the space that the fiscalization obligor, with a view to pursuing a business activity, uses only occasionally or temporarily;
10) Payment shall mean settlement of liabilities for completed transactions in goods or services at the moment of issuing of the fiscal receipt by cash, instant transfer approval, a cheque, a payment card, in some other cashless manner etc., i.e. advance settlement of liabilities for a future transaction in goods or services.
Provisions of the law regulating tax procedure and tax administration shall apply mutatis mutandis to the authorized users referred to in paragraph 1, item 3) of this Article from the Tax Administration in respect of confidentiality of data.
SUBJECT MATTER OF FISCALIZATION
Article 3
The subject matter of fiscalization 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 facilities, irrespective of whether the user is a natural person, a legal person or a sole trader, including the transactions completed by using the automated payment collection devices - automated teller machines.
It shall not be considered that the retail transactions referred to in paragraph 1 of this Article include the transactions executed outside a retail facility if the user of the delivered goods and provided services, i.e. the goods and services that will be delivered or provided in the case of advances received, is a legal person, i.e. a person liable for income tax from independent profession in the sense of the law governing the personal 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 in goods and provision of services to natural persons, as well as the seat of the fiscalization obligor who carries out retail sales over the Internet through distance trade.
Article 4
A fiscalization obligor shall be each self-employment income tax payer within the meaning of the law regulating income tax levied from individuals and each corporate tax payer within the meaning of the law regulating tax levied against profit of legal persons engaging in retail transactions.
Fiscalization obligor shall record each individually realized retail transaction irrespective of the payment method (by cash, instant transfer approval, by cheque, by a payment card, by means of some other cashless transaction, etc.), including the advance payments received for future retail transactions, through an electronic fiscal device.
By way of exception to paragraph 2 of this Article, the Government may, starting from the technical and functional characteristics of the electronic fiscal devices and specificities of a certain business activity, at a joint proposal of the Ministry in charge of finance and the Ministry in charge of trade, lay down the business activities for conducting of which there is no obligation to record the retail transactions through an electronic fiscal device within the meaning of paragraph 2 of this Article.
A fiscalization obligor pursuing the business activities exempt from the obligation to record the retail transactions through an electronic fiscal device based on a Government act referred to in paragraph 3 of this Article, which at the same time pursues the business activities which are not exempt, i.e. relieved from the obligation to record the retail transactions through the electronic fiscal device, shall record each individual retail transaction through the electronic fiscal device, when pursuing the business activities which are not covered by the Government act referred to in paragraph 3 of this Article.
Article 5
A fiscal receipt shall be a fiscal document confirming that an individually realized retail transaction, including the advance payment received for a future retail transaction, is recorded in the electronic fiscal device.
The fiscal receipt shall include the following data:
1) Type of the receipt;
2) Type of the transaction;
3) Name of the fiscalization obligor and the unique designation of the business premises;
4) Tax identification number (TIN) of the fiscalization obligor;
5) TIN of the legal person, i.e. of the self-employment income tax payer within the meaning of the law regulating income tax levied from individuals, where the user of the supplied goods and provided services, i.e. goods and services that will be supplied or provided in the case of advance payments received, is a legal person, i.e. a self-employment income tax payer within the meaning of the law regulating income tax levied from individuals;
6) Name, code if used by the fiscalization obligor for indicating goods, i.e. service, quantity, unit of measure, price for the unit of measure, indication of the tax rate and the value of the recorded transaction involving goods, i.e. service;
7) Specification of tax rates;
8) Tax amount per tax rates;
9) Total tax amount;
10) (Deleted);
11) Total value of the recorded transaction, total amount for payment (with a note where the payment is effectuated as an advance payment), the payment method used (by cash, instant transfer approval, by cheque, by a payment card, in some other cashless manner, etc.), the amount paid and the amount of any difference to be returned to the buyer of goods, i.e. user of services;
12) Day, month, year, hour, minute and second of drawing up of the fiscal receipt;
13) Unique serial number of the fiscal receipt;
14) Unique serial number of the fiscal receipt as per the type of receipt and the type of transaction;
15) Quick Response (QR) barcode for verification which includes all the elements of the electronic signature when the fiscal receipt is printed or a hyperlink for verification when the fiscal receipt is issued in electronic form;
16) Reference number of another fiscal receipt, i.e. another relevant document, where necessary.
A fiscal receipt may include advertising messages in compliance with the law.
The types of the fiscal receipt, the types of transactions, the payment methods, referencing to numbers of another fiscal receipt and particulars of other elements of the fiscal receipt shall be regulated in more detail by the Minister of finance.
Article 6
At the moment of retail transaction, including the receipt of advance payment for a future retail transaction, the fiscalization obligor shall issue a fiscal receipt by using an electronic fiscal device which comprises of the elements (the processor of fiscal receipts and the electronic system for issuing of receipts) the use of which is approved by the Tax Administration.
The Tax Administration shall keep the register of approved elements of the electronic fiscal device (the fiscal receipt processor and the electronic system for issuing of receipts).
The fiscalization obligor shall have the right to choose the type of electronic fiscal device that he shall use, and specifically:
1) The electronic fiscal device which uses its own fiscal receipt processor and which enables issuing of fiscal receipts even in the case of a temporary or lasting interruption of internet connection; and/or
2) The electronic fiscal device which uses the fiscal receipt processor in the Fiscalization Management System and which enables issuing of the fiscal receipts only through a constant internet connection in real time.
A fiscalization obligor, other than the fiscalization obligor engaging in retail transactions exclusively through the internet, i.e. retail sales of own used movable tangible assets, who chooses to use the electronic fiscal device referred to in paragraph 3, item 2) of this Article shall ensure unobstructed operation and at least one electronic fiscal device referred to in paragraph 3, item 1) of this Article in each one of their business premises and business establishment to which the unique designation of the business premises and business establishment referred to in Article 9 of this Law is allocated.
The fiscalization obligor shall be responsible for correct use, maintenance and functioning of the electronic fiscal device.
Each supplier of electronic fiscal devices must deliver to the fiscalization obligor exclusively the electronic fiscal devices which comprise of the elements (the fiscal receipt processor and the electronic system for issuing of receipts) the use of which is approved by the Tax Administration.
The electronic fiscal device referred to in paragraph 6 of this Article must include the security element which ensures functionality that enables automatic suspension of its operation, either in advance or during exploitation, as well as that the fiscal receipts are verifiable in compliance with Article 10 of this Law.
Prior to commencing to use the electronic fiscal device, the fiscalization obligor must check whether the use of its elements (the fiscal receipt processor and the electronic system for issuing of receipts) is approved by the Tax Administration.
Provisions of paras. 6 and 7 of this Article shall apply mutatis mutandis also to the fiscalization obligor who wishes to independently develop, install and implement the electronic fiscal devices for the needs of his business.
The shape and the contents of the register of elements of electronic fiscal devices, the possible types of electronic fiscal devices, the method of their use and of approval of their elements, the circumstances that may lead to automatic suspension of operation of the security element of the electronic fiscal device, the procedure of reusing the security element of the electronic fiscal device following an automatic suspension of its operation, the details of an alternative method of access to a permanent internet connection, the method of viewing data delivered to the Tax Administration, shall be regulated in more detail by the Government.
Article 7
The fiscalization obligor shall use the security element for signing fiscal receipts for the needs of conducting the fiscalization procedure and identity verification when exchanging data and information with the Tax Administration.
The conditions for issuing, the issuing procedure and the method of use of the security element shall be regulated in more detail by the Minister of finance.
Article 8
At the moment of retail transaction, the fiscalization obligors shall process each receipt by using the fiscal receipt processor and the security element (hereinafter referred to as: to provide a fiscal receipt), as well as to deliver to the Tax Administration information on fiscal receipts issued through the permanent internet connection in real time at the moment of the retail transaction.
By way of exception, where the internet connection is interrupted or where it is not available at the place of transaction, the fiscalization obligor shall periodically deliver to the Tax Administration information on fiscal receipts issued, immediately upon establishing of the internet connection, and within five days from the date of issuing of the individual fiscal receipt at the latest.
The Tax Administration shall record the fiscal receipt received, which has been signed by using an adequate electronic signature in a message of prescribed shape and structure in the Fiscalization Management System.
The Minister of finance shall regulate in more detail which are the pieces of data on fiscal receipts issued that the fiscalization obligor shall deliver to the Tax Administration, the shape and method of delivery of these data, the conditions under which these data can be delivered to the Tax Administration periodically, the protocols and security mechanisms for delivery of these pieces of data, the standard messages on errors, as well as the protocols for conduct in cases of errors.
If data is not delivered to the Tax Administration in real time, at the moment of the retail transaction, the fiscalization obligor shall store the data in the internal memory of the electronic fiscal device until the moment of transmission of such data to the Tax Administration, following which he shall not have the obligation to further store the data on issued fiscal receipts in the internal memory of the electronic fiscal device.
The method of storing and protecting data in the internal memory of the electronic fiscal devices shall be regulated in more detail by the Minister of finance.
Article 9
The fiscalization obligor shall, prior to commencing to use the electronic fiscal device for fiscal receipts issuing, electronically deliver to the Tax Administration data on business premises and business establishments in which they the electronic fiscal device shall be used, and specifically, for each business premises and business establishment separately.
In case of change of data referred to in paragraph 1 of this Article as per business premises and business establishment individually, and in particular if the business activity is no longer conducted in the business premises and business establishment or in case of a change of the business activity conducted in the business premises and in business establishment, the fiscalization obligor shall deliver such data to the Tax Administration 24 hours prior to the occurrence of the change, at the latest.
By way of exception to paragraph 2 of this Article, in case of a change of data referred to in paragraph 1 of this Article due to circumstances which are beyond the control of the fiscalization obligor, the fiscalization obligor shall deliver such information to the Tax Administration within 24 hours following such change, at the latest.
Following the receipt of information referred to in paragraph 1 of this Article, the Tax Administration shall generate a unique designation of the business premises and business establishment which shall be used in the electronic fiscal device.
Provisions of paras. 1 through 4 of this Article shall also apply to the procedure for delivery of data on automated payment collection device - automated teller machine.
The type of data on business premises and business establishments, the delivery method for data on business premises and business establishment referred to in paragraph 1 of this Article, the method of delivery thereof to the Tax Administration and the method of generating the designation of business premises and business establishment shall be regulated in more detail by the Minister of finance.
Article 10
Buyers and recipients of fiscal receipts may check whether their fiscal receipt has been issued in compliance with the provisions of this Law immediately upon issuing of the fiscal receipt.
The method for checking the reported fiscal receipts referred to in paragraph 1 of this Article shall be regulated in more detail by the Minister of finance.
Article 10a
All data from the Fiscalization Management System, which refer to fiscal receipts issued to persons referred to in Article 5, paragraph 2, item 5) of this Law, shall be transferred to the electronic invoice system prescribed by the law regulating electronic invoicing, upon fulfillment of technical conditions.
The manner and procedure of data transfer referred to in paragraph 1 of this Article shall be regulated in more detail by the Minister of Finance.
Article 11
The application of this Law shall be supervised by the Tax Administration.
Article 12
In the course of supervision of the application of this Law, the inspector shall impose a ban on conducting the business activity against the fiscalization obligor if he determines that the fiscalization obligor does not record each individually realized retail transaction, including the advance payments received for future retail transactions through the electronic fiscal device.
If the irregularity referred to in paragraph 1 of this Article has been determined in the course of supervision of the fiscalization obligor, the ban on pursuit of activity shall be imposed on him:
1) In the duration of 15 days, if in the course of supervision procedure the irregularity with the fiscalization obligor was determined for the first time;
2) In the duration of 90 days, if in the course of supervision procedure with the fiscalization obligor the irregularity was determined for the second time;
3) In the duration of one year, if in the course of supervision procedure with the fiscalization obligor the irregularity was determined for the third time.
The ban on pursuit of activity referred to in paragraph 2 of this Article shall be imposed for the irregularities determined within the period of 24 months from the first irregularity determined in the supervision procedure.
The ban on pursuit of activity shall be imposed on the fiscalization obligor for the business premises and business establishments of the fiscalization obligor in which irregularities referred to in paragraph 1 of this Article were determined in the course of supervision.
As an exception to paragraph 2 of this Article, a ban on the pursuit of activity of a fiscalization obligor who performs activities on the premises where events take place (fairs, festivals, exhibitions and other events as part of cultural, musical, sports and other social activities) shall be imposed for the duration of that event.
Article 13
Where in the course of supervision procedure a breach of this Law or of the regulations passed on the basis of this Law, i.e. an irregularity in the application thereof is identified, in addition to the breach for which the measure referred to in Article 12 of this Law is imposed, the Tax Administration shall pass a decision to order the fiscalization obligor to remove, within the time limit set in the decision, the determined breaches of this Law or of the regulations passed on the basis of this Law, i.e. the irregularities in application of these regulations, except with fiscalization obligors whose TIN was temporarily revoked.
In the case of fiscalization obligors whose TIN has been temporarily revoked, the Tax Administration, in the supervision procedure, revokes the security element by decision.
No appeal is allowed against the decision from paragraph 2 of this Article.
If the fiscalization obligor fails to act in compliance with the decision referred to in paragraph 1 of this Article within the set time limit, the Tax Administration shall impose the measure of temporary ban on pursuit of activity.
The effect of the measure referred to in paragraph 4 of this Article shall last until the fiscalization obligor removes the identified breaches of this Law or of the regulations passed on the basis of this Law, i.e. the irregularities in application of these regulations.
Article 14
The measures referred to in Article 12 of this Law shall be ordered by the inspectors by means of a decision.
The measures referred to in Article 13 of this Law shall be passed by means of a decision by the Tax Administration.
Article 15
A fine ranging from RSD 300,000 to RSD 2,000,000 shall be imposed for a misdemeanour against the legal person - fiscalization obligor if it:
1) Fails to record each individually realized retail transaction, including the advance payments received for the future retail transactions through the electronic fiscal device (Article 4, paragraph 2);
2) Issues a fiscal receipt which does not include the mandatory prescribed data or which comprises incorrect data which are of significance for the amount of the tax obligation (Article 5, paragraph 2);
3) At the moment of transaction, does not issue a fiscal receipt by using the electronic fiscal device, which comprises of the elements (a fiscal receipt processor and the electronic system for receipt issuing) the use of which is approved by the Tax Administration (Article 6, paragraph 1);
4) In each one of their business premises and business establishments to which the unique designation of the business premises referred to in Article 9 of this Law is allocated, does not ensure unobstructed operation for at least one electronic fiscal device referred to in Article 6, paragraph 3, item 1) of this Law (Article 6, paragraph 4);
5) Issues a receipt which is not fiscalized at the moment of the retail transaction or does not deliver data on issued fiscal receipts to the Tax Administration by means of a permanent internet connection in real time, at the moment of the retail transaction (Article 8, paragraph 1).
A responsible person with the legal person - fiscalization obligor shall be sanctioned for the misdemeanour referred to in paragraph 1 of this Article with a fine ranging from RSD 20,000 to RSD 150,000.
A sole trader - fiscalization obligor shall be sanctioned for the misdemeanour referred to in paragraph 1 of this Article with a fine ranging from RSD 50,000 to RSD 500,000.
A natural person - fiscalization obligor who is a self-employment income tax payer within the meaning of the law regulating income tax levied from individuals, but who is not a sole trader - fiscalization obligor, shall be sanctioned for the misdemeanour referred to in paragraph 1 of this Article with a fine ranging from RSD 20,000 to RSD 150,000.
Article 16
A fine in the amount of RSD 300,000 shall be imposed for a misdemeanour against a legal person - fiscalization obligor if it:
1) Fails to use an adequate security element (Article 7);
2) Fails to periodically deliver to the Tax Administration data on fiscal receipts issued, immediately upon establishing of the internet connection, and within five days from the date of issuing of the individual fiscal receipt at the latest (Article 8, paragraph 2).
A responsible person with the legal person - fiscalization obligor shall be sanctioned for the misdemeanour referred to in paragraph 1 of this Article with a fine amounting to RSD 50,000.
A sole trader - fiscalization obligor shall be sanctioned for the misdemeanour referred to in paragraph 1 of this Article with a fine amounting to RSD 150,000.
A natural person - fiscalization obligor who is a self-employment income tax payer within the meaning of the law regulating income tax levied from individuals, but who is not a sole trader - fiscalization obligor, shall be sanctioned for the misdemeanour referred to in paragraph 1 of this Article with a fine amounting to RSD 50,000.
Article 17
A fine in the amount of RSD 200,000 shall be imposed for a misdemeanour against the legal person - fiscalization obligor, if it:
1) Fails to electronically deliver to the Tax Administration, prior to beginning of use of the electronic fiscal device, data on business premises and business establishments in which they shall use that electronic fiscal device, and specifically for each business premises and business establishment separately (Article 9, paragraph 1);
2) Within 24 hours prior to the occurrence of a change of data referred to in Article 9, paragraph 1 of this Law fails to deliver the data to the Tax Administration (Article 9, paragraph 2);
3) Within 24 hours from the occurrence of a change of data referred to in Article 9, paragraph 1 of this Law fails to not deliver information to the Tax Administration (Article 9, paragraph 3).
The responsible persons with the legal person - fiscalization obligor shall be sanctioned for the misdemeanour referred to in paragraph 1 of this Article with a fine amounting to RSD 30,000.
The sole trader - fiscalization obligor shall be sanctioned for the misdemeanour referred to in paragraph 1 of this Article with a fine in the amount of RSD 100,000.
The natural person - fiscalization obligor who is self-employment income tax payer within the meaning of the law regulating income tax levied from individuals, but which is not a sole trader - fiscalization obligor, shall be sanctioned for the misdemeanour referred to in paragraph 1 of this Article with a fine amounting to RSD 30,000.
Article 18
The supplier of the electronic fiscal device - a legal person which delivers to the fiscalization obligor an electronic fiscal device the use of which has not been approved by the Tax Administration shall be sanctioned with a fine amounting to RSD 300,000 (Article 6, paragraph 6).
The responsible person with the legal person - supplier of the electronic fiscal device shall be sanctioned for the misdemeanour referred to in paragraph 1 of this Article with a fine amounting to RSD 50,000.
A sole trader - supplier of the electronic fiscal device shall be sanctioned for the misdemeanour referred to in paragraph 1 of this Article with a fine amounting to RSD 150,000.
TRANSITIONAL AND FINAL PROVISIONS
Article 19
The persons which have the obligation to record each individual completed transaction through a fiscal cash register in compliance with the Law on Fiscal Cash Registers ("Official Herald of RS", Nos. 135/04 and 93/12) shall bring their business operations in line with the provisions of this Law and the bylaws passed on the basis of this Law in the period from 1 November 2021 to 30 April 2022.
The persons which do not have the obligation to record each individual completed transaction through a fiscal cash register in compliance with the Law on Fiscal Cash Registers ("Official Herald of RS", Nos. 135/04 and 93/12) and the Regulation laying down business activities the pursuit of which is exempt from the obligation to record transactions through fiscal cash registers ("Official Herald of RS", Nos. 61/10, 101/10, 94/11, 83/12, 59/13 and 100/14), but are not exempt from the obligation to record the retail transactions through an electronic fiscal device by means of an act of the Government referred to in Article 4, paragraph 3 of this Law shall bring their business operations in line with the provisions of this Law and the bylaws passed on the basis of this Law in the period from 1 November 2021 to 30 April 2022.
The fiscalization obligor referred to in Article 4 of this Law, who has several business premises, i.e. business establishments, may begin recording retail transactions through an electronic fiscal device separately in each individual business premises, i.e. business establishment, in the period referred to in paras. 1 and 2 of this Article, in accordance with the Law on Fiscalization ("Official Herald of RS", No. 135/20), with the proviso that he shall record the retail transactions in those business premises, i.e. business establishments in full in accordance with the provisions of the Law on Fiscalization ("Official Herald of RS", No. 135/20).
If the fiscalization obligor referred to in paragraph 3 of this Article begins recording retail transactions through an electronic fiscal device starting from 1 November 2021 in at least one business premises, i.e. business establishment, and has several business premises, i.e. business establishments, he shall, in the business premises, i.e. business establishments wherein he does not record retail transactions in accordance with the Law on Fiscalization ("Official Herald of RS", No. 135/20), record retail transactions in accordance with the Law on Fiscal Cash Registers ("Official Herald of RS", Nos. 135/04 and 93/12).
The fiscalization obligor referred to in Article 4 of this Law, who has only one business premises, i.e. only one business establishment, shall record retail transactions in accordance with the Law on Fiscal Cash Registers ("Official Herald of RS", Nos. 135/04 and 93/12), until the beginning of recording retail transactions in accordance with the Law on Fiscalization ("Official Herald of RS", No. 135/20).
Article 19a
All fiscal cash registers located in the business premises, i.e. business establishment, which have been fiscalized on the basis of the Law on Fiscal Cash Registers ("Official Herald of RS", Nos. 135/04 and 93/12), on the date of the beginning of recording retail transactions in such business premises, i.e. business establishment, in accordance with the Law on Fiscalization ("Official Herald of RS", No. 135/20), shall be considered defiscalized.
Article 20
The regulations for implementation of this Law shall be passed within nine months from the date of entry into force of this Law.
Article 21
The Law on Fiscal Cash Registers ("Official Herald of RS", Nos. 135/04 and 93/12) shall cease to be valid on 1 May 2022.
Article 22
This Law shall enter into force on the eighth day from the date of its publication in the "Official Herald of the Republic of Serbia" and it shall apply as of 1 November 2021, except for the provisions of Article 4, paragraph 3, Article 5, paragraph 4, Article 6, paragraph 10, Article 7, paragraph 2, Article 8, paras. 4 and 6, Article 9, paragraph 6 and Article 10, paragraph 2 of this Law which shall apply as of the date of entry into force of this Law.
Independent Article of the Law on Amendments and Additions to the Law on Fiscalization
("Off. Herald of RS", No. 96/2021)
Article 10
This Law shall enter into force on the eighth day from the date of its publication in the "Official Herald of the Republic of Serbia", and it shall apply as of 1 November 2021.
Independent Articles of the Law on Amendments and Additions to the Law on Fiscalization
(“Off. Herald of RS”, No. 138/2022)
Article 7
The secondary legislative act referred to in Article 4 of this Law shall be adopted within 180 days from the date of entry into force of this Law.
Article 8
This Law shall enter into force on the eighth day from the day of its publication in the "Official Herald of the Republic of Serbia".