Source: N1 | Wednesday, 07.04.2021.| 09:57
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Who will have to have a fiscal cash register from 2022?

Illustration (Photo: Billion Photos/
The privilege of not registering their sales through fiscal cash registers will be taken away from hair salons, cosmetics salons, providers of funeral goods and services and most entrepreneurs that are lump-sum taxpayers, neither of which are obliged to have these devices now. Lawyers and taxi drivers will be able to continue operating without the fiscal devices, but the privilege will be lost by gambling houses, betting houses, museums, galleries, facilities carrying out sports, entertainment and recreational activities and numerous other activities which are currently exempt from this obligation.

The new online fiscalization, envisaged in the law that was adopted in December 2020, envisages the obligation of using new online fiscal cash registers, more precisely – electronic fiscal devices from 2022.

Through a special decree, the Ministry of Finance proscribes who can be exempt from this obligation. The decree was adopted at the government’s session on April 1, and the scope of those who are obliged to have fiscal cash registers has been narrowed down compared to the current regulation.

Comparing the two decrees shows which companies and entrepreneurs must get new fiscal cash registers by January.

Taxi drivers and lawyers, veterinary facilities, the public postal service, telecommunications, a good part of financial services, education (excluding the part coded 85.5, which entails other education – including language learning, computer training, which will require fiscal cash registers) will keep the privilege of working without online fiscal cash registers.

Activities such as social protection with or without accommodation, religious organizations and so on, are still exempt.

The list of those who can work without a fiscal cash register no longer features – student homes, facilities showing film works, creative, art and entertainment activities…

– The new decree abolishes the privilege of not issuing fiscal slips for cash transactions in most fields that are present in the current decree. The new decree should be implemented on January 1, 2022. It should be noted that lawyers and taxi drivers have not been removed from the new decree – tax adviser Djerdj Pap says for the N1 portal.

The logical question, he says, is – is this logical?

– Is it logical, for example, for service activities where lump-sum taxation is applied, or, for example, online sales, not to be exempt from this obligation and for taxi drivers and lawyers to be exempt? When you analyze the list, I believe that taxi drivers and lawyers are the only traditional business entities, entrepreneurs, that are exempt from this obligation – Pap points out.

The decree envisages for all activities from the Law on Utility Services (such as the supply of drinking water or public transport) to be exempt from registering their transactions through fiscal cash registers, except for the provision of services at green markets, which is already the case. However, from now on, funeral services and graveyard management are now to be an exception too, requiring fiscal cash registers from January.

From candy makers to shoe cleaners

Street popcorn vendors, sellers of newspaper and magazines, but also service activities, such as shoe cleaners, carriers, parking fee collectors, will be able to continue not using fiscal cash registers. The same goes for traditional shoe makers, candy makers, makers of refreshing drinks (“boza”), water mill operators… and all other old arts and crafts defined by the current Rulebook.

There’s an exception here too. Stonecutters will have to use fiscal cash registers from now on.
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