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[:en]Law on amendments to the law on cash registers (“Official Gazette of the Republic of Serbia” No.93/2012)[:SR]Zakon o izmenama i dopunama zakona o fiskalnim kasama (“Sl.glasnik RS”, br. 93/2012)[:]

[:en]National Assembly of the Republic of Serbia has passed at the Ninth extraordinary session the proposal of Law on Amendments to the Law on Cash Registers. The Law was published in the “Official Gazette of the Republic of Serbia” no.93/2012 on September 28th, 2012, and came into force on October 6th , 2012.

Amendments to the Law on Cash Registers provide abrogation of imposition of measure of a working ban for a period of 60 days in certain situations when during inspection procedure an irregularity was found.

Also, an exemption from duty to track cash register turnover for entrepreneurs is provided. To benefit from this exemption an entrepreneur must pay flat-rate taxes on income from self-employment in production. It is also necessary that entrepreneur sells the products he produced or/and provides services to natural person. These provisions are also provided for banks, insurance companies, PTT (postal, telegraph and telephone) companies, and state-owned companies that via measuring instruments charge natural persons for sold goods and provided services by calculating consumption.

A significant new provision is an increase of fines for an offence made by legal entity and responsible person within an entity.[:SR]Skupština Republike Srbije je na devetoj vanrednoj sednici usvojila Predlog Zakona o izmenama i dopunama Zakona o fiskalnim kasama, koji je objavljen u Službenom glasniku RS br. 93 od 28.09.2012. godine i koji je stupio na snagu dana 06.10.2012. godine.

Izmenama i dopunama Zakona o fiskalnim kasama predviđeno je najpre ukidanje izricanja mere zabrane obavljanja delatnosti u trajanju do 60 dana za određene situacije u kojima se nađu poreski obveznici, a koje se odnose na utvrđene nepravilnosti u postupku kontrole.

Takođe, propisano je oslobađanje od obaveze evidentiranja prometa preko fiskalne kase za preduzetnike koji plaća porez na prihode od samostalne delatnosti na paušalno utvrđeni prihod koji se bavi proizvodnom delatnošću, a u okviru proizvodne delatnosti prodaje sopstvene proizvode, odnosno pruža usluge fizičkim licima, kao i na bankarske organizacije, osiguravajuće organizacije, PTT i javna preduzeća koja naknadu za prodata dobra, odnosno pružene usluge fizičkim licima naplaćuju ispostavljanjem računa o obračunu potrošnje preko mernih instrumenata.

Pored navedenog, značajna novina je i propisivanje povećanja novčanih kazni za učinjen prekršaj obveznika kako za pravno lice tako i za odgovorno lice u pravnom licu.[:]

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