As of January 1, new changes for all entrepreneurs who use tax registers

Shop, Photo: Hola / Masanori Yoshida

New changes for all entrepreneurs who use cash registers! As of January 1, 2022, all of them must have an additional device with the cash register, which will allow tax inspectors to monitor the issuance of invoices and scan possible irregularities. This is foreseen in the draft of the new control law, which should abolish the underground economy and establish more efficient control and better tax collection.

Practically, the owners of shops, cafes and all facilities that issue tax invoices will have to upgrade the device, which will have its own software, to the existing tax registers. The device would be connected to Tax Administration, which would receive information on the place, time and price of the merchandise sold as soon as a product is loaded and passes through the fiscal cash register.

The data transfer will be enabled thanks to the internet connection, which means that every entrepreneur who uses the cash register must also have internet.

– Exceptionally, if the data of the tax invoices issued cannot be presented in real time, due to interruption of the internet connection or are not available at the place of traffic, the obligation to store data in the internal memory of the tax device is foreseen electronic until the data is transferred to the Tax Administration. statement from the Ministry of Finance and adds:

– Inspectors will be able to determine irregularities when, for example, they notice that certain cafes, discos and restaurants, which otherwise function well, have almost no traffic on Friday nights. They will be able to go out to the field at the same time, go to a cafe, shop, restaurant previously “scanned” … and determine the factual situation – says a source from the Ministry.

It costs up to 500 euros

The new rule would mean practically a new cost for taxpayers, as they would have to buy an additional device. How much it could cost in Serbia has yet to be officially announced, but an example from Croatia could serve as a benchmark.

In Croatia, the audit was introduced in 2013, which generally costs individual entrepreneurs 400 euros. The results were visible immediately after the application of the regulation, through increased tax collection. In this country, however, throughout 2012 there was a public campaign and a debate on the need to introduce auditing.

To the chagrin of the entrepreneurs, the Croatian Ministry of Finance at the time said that the entrepreneurs who could not afford the introduction of the new system at a price of 500 euros were not entrepreneurs but cases in need of social assistance.

Two years ago, when the new law on inspection in Serbia was first mentioned, the relevant ministry considered the possibility of the state partially financing the purchase of new equipment needed by entrepreneurs. For now, that possibility has not been officially mentioned.

The current Law on Tax Registers has been in force since January 1, 2005. The Ministry of Finance says that in the meantime, the technology that can be applied in this area has advanced significantly, and after the analysis of the existing control system, found that there is a need to improve it.