Types of fiscal receipts - Tax International

Fiscalization in the Republic of Serbia requires mandatory recording of retail transactions through electronic fiscal devices. Fiscalization obligors are required to issue fiscal receipts or fiscal documents, which differ in their purpose and function.

A fiscal receipt can be either a sales receipt or an advance receipt. A sales receipt is issued to record the sale of goods and services and confirms that a specific transaction has been registered in the fiscal device. An advance receipt is issued when an advance payment is received for a future transaction. Once the transaction is completed, a new fiscal receipt is issued, and the previously recorded advance is deducted from the total amount.

In addition to fiscal receipts, an electronic fiscal device can also issue fiscal documents that do not have the status of a fiscal receipt. These include a receipt copy, a training receipt, and a proforma invoice. A receipt copy is a duplicate of a fiscal receipt for sales or advances and can be issued simultaneously with the original or later, depending on the needs of the fiscalization obligor or the customer. A training receipt is used exclusively for testing fiscal devices and training employees and does not serve to record transactions or advances. A proforma invoice is issued before a transaction or advance payment occurs to provide the customer with an estimate of the costs.

To be clearly distinguished from fiscal receipts, fiscal documents must contain appropriate labels such as “COPY,” “TRAINING,” “PROFORMA INVOICE,” or “THIS IS NOT A FISCAL RECEIPT.” These labels must be prominently displayed and written in a font at least twice the size of the other text on the document.

The correct application of fiscal receipts and documents is essential for lawful business operations and accurate transaction recording. Clearly distinguishing between fiscal receipts and fiscal documents prevents misunderstandings with customers and tax authorities, while properly defined labels ensure transparency in business operations.

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