{"id":1199,"date":"2021-10-26T12:42:20","date_gmt":"2021-10-26T12:42:20","guid":{"rendered":"https:\/\/www.profitplus.rs\/?p=1199"},"modified":"2021-10-26T13:46:49","modified_gmt":"2021-10-26T13:46:49","slug":"business-newsletter-september-2021","status":"publish","type":"post","link":"https:\/\/www.profitplus.rs\/en\/business-newsletter-september-2021\/","title":{"rendered":"Business News, September 2021"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"font-size: 18px;\"><b>N<\/b><b>E<\/b><b>W<\/b> <b>F<\/b><b>I<\/b><b>SC<\/b><b>A<\/b><b>L<\/b><b>I<\/b><b>Z<\/b><b>A<\/b><b>T<\/b><b>I<\/b><b>O<\/b><b>N<\/b> <b>A<\/b><b>C<\/b><b>T<\/b><\/span><\/p>\n<p style=\"text-align: center;\"><b>WHO<\/b> <b>MUST<\/b><b> HAVE<\/b> <b>A<\/b><b> FISCAL<\/b> <b>CASH<\/b> <b>REGISTER<\/b><\/p>\n<p><span style=\"font-size: 14px;\">The new fiscalization model introduces a broader scope of entities that must conform with the fiscalization \u00a0requirements, plus launches an entirely novel technical solutions compared to the current model.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">To support the new <i>Fiscalization<\/i><i> Act,<\/i> the government enacted a series of bylaws which bring new rules regarding \u00a0fiscal devices, fiscal receipts, use of the security element, and the preparations for the shift to the new model of \u00a0fiscalization and the inclusion of new taxpayers therein.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">Furthermore, the new <i>Decree Defining <\/i><i>the <\/i><i>Professions <\/i><i>Which Are <\/i><i>Not Required <\/i><i>to <\/i><i>Record Their Retail Sales <\/i><i>Using a Fiscal <\/i><i>\u00a0<\/i><i>Device <\/i>allows for a much smaller number of exceptions from the obligation to record retail transactions in relation to \u00a0the current status.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">A fiscal cash register <b>is<\/b> <b>mandatory<\/b> for all small trading companies and sole traders, proprietors of sole traders \u00a0operating through a kiosk and similar businesses (newsagent\u2019s), sole proprietorships and hospitality and catering \u00a0establishments paying lump sum tax, as well as other taxpayers engaged in the retail sale of products or services to \u00a0individual customers.<\/span><\/p>\n<p style=\"text-align: center;\"><b>WHO <\/b><b>IS<\/b> <b>EXEMPT<\/b> <b>FROM<\/b> <b>HAVING<\/b> <b>TO<\/b> <b>USE<\/b> <b>A<\/b> <b>FISCAL CASH REGISTER<\/b><\/p>\n<p><span style=\"font-size: 14px;\">Fiscal cash register is not a requirement for the following types of taxpayers and business activities:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14px;\">Sale of passenger tickets for road, railway and air travel;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Transport of merchandise by road;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Taxi transfers;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Services offered by banks and other financial organisations, insurance and reinsurance, postal services;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Tour operators and travel agencies;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Religious organisations;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Health institutions charging copayments to insured persons for their services;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Lawyer services;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Persons selling icecream, popcorn, lottery tickets and newspapers (newsboys) on the street;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Sale of products through printed and electronic media involving cash-on-delivery orders;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Shoeshiners and porters;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Goods sold via vending machines.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-size: 16px;\"><b>WHERE<\/b> <b>TO<\/b> <b>OBTAIN<\/b> <b>INFORMATION<\/b> <b>ABOUT<\/b> <b>FISCALIZATION<\/b> <b>AND<\/b> <b>FISCAL CASH<\/b> <b>REGISTERS<\/b><\/span><\/p>\n<p><span style=\"font-size: 14px;\">Taxpayers are encouraged to seek all the necessary information about fiscalization, licenced manufacturers, authorized \u00a0service centers etc, as well as the time frame for implementing fiscal cash registers and recording sales transactions at a \u00a0local branch and\/or organisational unit of the Tax Administration.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">There is a time slot between 15th October 2021 and 31st January 2022 for taxpayers to apply for a government subsidy to \u00a0help them buy a novel device designed to be used as an instrument in the new fiscalization practice. Such persons will \u00a0receive 100 euros from the government per device and business location. Taxpayers can count on 200 euros in government \u00a0grants, with the amount multiplied by the number of individual retail stores.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">Although the new fiscalization model was intended to kick off on 1st January 2022, it was nevertheless amended to include a \u00a0transitional period in which the old and new systems coexist side by side, allowing the taxpayers to get accustomed. This \u00a0transition to e-fiscalization will last from 1st November 2021 to 30th April 2022.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">Anyone interested in receiving a grant from the Government of the Republic of Serbia consisting of 100 euros per fiscal \u00a0device and store should apply between 15th October 2021 and 31st January 2022 on the website of the Tax Administration. By \u00a0failing to do so, the company forfeits its right to a government grant related to fiscalization.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">Entities which are not registered for VAT will receive a 20% higher subsidy to install a fiscal cash register, due to their inability to use input VAT, as a means of reimbursement for the anticipated expenses.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">The money will be paid directly to each taxpayer to cover for the expenses of securing the necessary device. There will be no \u00a0additional expenses for business entities implementing the system.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">All those who report the locations of their business units will after 1st November 2021 receive in their tax mailbox on the \u00a0ePorezi portal an electronic invitation to apply for security elements that will be provided by the Tax Authority free of \u00a0charge.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">The Tax Authority has published the <i>Technical<\/i><i> Guide<\/i><i> Outlining<\/i> <i>the<\/i> <i>Conditions<\/i> <i>and<\/i> <i>Characteristics<\/i> <i>of<\/i><i> the<\/i> <i>Elements<\/i> <i>of<\/i><i> the <\/i><i>\u00a0<\/i><i>Electronic<\/i> <i>Fiscal<\/i> <i>Device<\/i> <i>For<\/i> <i>the<\/i> <i>Purpose<\/i> <i>of<\/i><i> Being<\/i> <i>Approved<\/i> <i>For<\/i> <i>Use<\/i> <i>In<\/i> <i>the<\/i> <i>e-Fiscalization<\/i> <i>System<\/i>.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">This guide comprises a glossary of terms, a section on electronic fiscal devices (EFD), with subsections detailing the security \u00a0element, processing unit of fiscal receipts and electronic system used for issuing receipts, as well as a section on fiscal \u00a0receipts, their content and types.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">The\u00a0 guide\u00a0 can\u00a0 be\u00a0 downloaded\u00a0 from\u00a0 the\u00a0 website\u00a0 of\u00a0 the\u00a0 Tax\u00a0 Authority\u00a0 at\u00a0 the\u00a0 following\u00a0 link:\u00a0 <u><a href=\"https:\/\/www.purs.gov.rs\/sr\/fiskalne-kase\/pregled-propisa\/tehnicki-vodic\/7162\/tehnicki-vodic-sa-uslovima-i-karakteristikama-elemenata-elektronskog-fiskalnog-uredjaja-radi-odobravanja-za-upotrebu-u-sistemu-e-fiskalizacije.html\">https:\/\/www.purs.gov.rs\/sr\/fiskalne-kase\/pregled-propisa\/tehnicki-vodic\/7162\/tehnicki-vodic-sa-uslovima-i-karakteristikama- <\/a><\/u><a href=\"https:\/\/www.purs.gov.rs\/sr\/fiskalne-kase\/pregled-propisa\/tehnicki-vodic\/7162\/tehnicki-vodic-sa-uslovima-i-karakteristikama-elemenata-elektronskog-fiskalnog-uredjaja-radi-odobravanja-za-upotrebu-u-sistemu-e-fiskalizacije.html\">\u00a0<\/a><u><a href=\"https:\/\/www.purs.gov.rs\/sr\/fiskalne-kase\/pregled-propisa\/tehnicki-vodic\/7162\/tehnicki-vodic-sa-uslovima-i-karakteristikama-elemenata-elektronskog-fiskalnog-uredjaja-radi-odobravanja-za-upotrebu-u-sistemu-e-fiskalizacije.html\">elemenata-elektronskog-fiskalnog-uredjaja-radi-odobravanja-za-upotrebu-u-sistemu-e-fiskalizacije.html<\/a><\/u><a href=\"https:\/\/www.purs.gov.rs\/sr\/fiskalne-kase\/pregled-propisa\/tehnicki-vodic\/7162\/tehnicki-vodic-sa-uslovima-i-karakteristikama-elemenata-elektronskog-fiskalnog-uredjaja-radi-odobravanja-za-upotrebu-u-sistemu-e-fiskalizacije.html\">.<\/a><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 18px;\"><b>T<\/b><b>IM<\/b><b>E<\/b> <b>L<\/b><b>IMI<\/b><b>T<\/b> <b>T<\/b><b>O<\/b> <b>CONT<\/b><b>R<\/b><b>A<\/b><b>C<\/b><b>T<\/b> <b>A<\/b><b>U<\/b><b>D<\/b><b>I<\/b><b>T<\/b><b>I<\/b><b>N<\/b><b>G <\/b><b>WO<\/b><b>R<\/b><b>K<\/b><\/span><\/p>\n<p><span style=\"font-size: 14px;\">A shareholders\u2019 assembly and\/or another body named in a general act of the entity undergoing an audit shall select an \u00a0auditing company to review its financial statements for Fiscal Year 2021 no later than <b>30th<\/b> <b>September<\/b> <b>2021<\/b>.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">If the entity\u2019s financial year differs from the calendar one, a shareholders\u2019 assembly and\/or another body specified in \u00a0the general act of the company shall choose an auditing firm <b>at<\/b> <b>least<\/b> <b>three<\/b><b> months<\/b> <b>before<\/b> <b>the<\/b> <b>expiry<\/b> <b>of<\/b> <b>the <\/b><b>\u00a0<\/b><b>established<\/b> <b>financial<\/b> <b>year<\/b> <b>to<\/b> <b>which<\/b> <b>the<\/b> <b>audit<\/b> <b>refers<\/b>. For example, if regular annual financial statements are made as \u00a0at 31st October 2021, the final deadline to choose a contractor to perform the audit is 31st July 2021.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">Newly formed entities are incapable of complying with the requirement indicated in Paragraph 1 of Article 32 of the \u00a0Auditing Act (i.e. they cannot hire an auditing company by 30th September 2021), because they cannot assess the size \u00a0of the company (i.e. determine whether it is a micro, small, middle-sized or large legal entity) before the end of<\/span> <span style=\"font-size: 14px;\">2021. \u00a0The law provides for an extension of the deadline to choose the right supplier to audit consolidated financial \u00a0statements until 30th November 2021.<\/span><\/p>\n<p><b><img class=\"alignnone size-medium wp-image-99\" src=\"https:\/\/www.profitplus.rs\/wp-content\/uploads\/2019\/01\/usluge-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/www.profitplus.rs\/wp-content\/uploads\/2019\/01\/usluge-300x200.jpg 300w, https:\/\/www.profitplus.rs\/wp-content\/uploads\/2019\/01\/usluge-768x512.jpg 768w, https:\/\/www.profitplus.rs\/wp-content\/uploads\/2019\/01\/usluge-600x400.jpg 600w, https:\/\/www.profitplus.rs\/wp-content\/uploads\/2019\/01\/usluge.jpg 800w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/b><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 18px;\"><b>PRACTICAL<\/b> <b>APPLICATION<\/b> <b>OF<\/b> <b>ELECTRONIC<\/b> <b>INVOICES<\/b><\/span><\/p>\n<p style=\"text-align: center;\"><b>COMMENCEMENT<\/b> <b>DATES<\/b> <b>OF THE<\/b><b> ELECTRONIC<\/b> <b>INVOICING<\/b><b> ACT<\/b><\/p>\n<p><span style=\"font-size: 14px;\">Here are the commencement dates for the various requirements outlined in the <i>Electronic<\/i> <i>Invoicing<\/i> <i>Act<\/i>:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14px;\"><b>1st<\/b> <b>January<\/b> <b>2022<\/b> &#8211; a <b>public<\/b> <b>enterprise<\/b> must receive and store electronic invoices;<\/span><\/li>\n<li><span style=\"font-size: 14px;\"><b>1st<\/b> <b>January<\/b> <b>2022<\/b> &#8211; a <b>public<\/b> <b>enterprise<\/b> must issue electronic invoices to another <b>public<\/b> <b>enterprise<\/b>;<\/span><\/li>\n<li><span style=\"font-size: 14px;\"><b>1st<\/b> <b>July <\/b><b>2022<\/b> &#8211; a <b>public<\/b> <b>enterprise<\/b> must issue an electronic invoice to a <b>private<\/b> <b>company<\/b>;<\/span><\/li>\n<li><span style=\"font-size: 14px;\"><b>1st<\/b> <b>January<\/b> <b>2022<\/b> &#8211; a <b>public<\/b> <b>enterprise<\/b> must electronically record its value added tax calculations;<\/span><\/li>\n<li><span style=\"font-size: 14px;\"><b>1st<\/b> <b>January<\/b> <b>2022<\/b> &#8211; a <b>private enterprise<\/b> must issue electronic invoices to a <b>public<\/b> <b>enterprise<\/b>;<\/span><\/li>\n<li><span style=\"font-size: 14px;\"><b>1st<\/b> <b>July<\/b> <b>2022<\/b> &#8211; a <b>private<\/b> <b>company<\/b> must receive and store electronic invoices issued by a <b>public<\/b> <b>enterprise<\/b>, as well as the electronic invoices issued by a <b>private<\/b> <b>company<\/b>;<\/span><\/li>\n<li><span style=\"font-size: 14px;\"><b>1st<\/b> <b>January<\/b> <b>2023<\/b> \u2013 electronic invoices must be issued and stored for transactions between two <b>private<\/b> <b>companies<\/b>;<\/span><\/li>\n<li><span style=\"font-size: 14px;\"><b>1st<\/b> <b>January<\/b> <b>2023<\/b> \u2013 <b>electronic<\/b> <b>record-keeping<\/b> <b>of<\/b> <b>VAT<\/b>, save from the transactions in which one of the parties is a public enterprise.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14px;\">It is worth noting that according to Article 23 of the <i>Electronic<\/i> <i>Invoicing<\/i><i> Act<\/i>, as of 31st December 2021 the following \u00a0provisions of the <i>Deadlines<\/i><i> to <\/i><i>Settle<\/i> <i>Monetary Liabilities<\/i> <i>in Commercial<\/i> <i>Trasactions<\/i> <i>Act <\/i>(\u201eThe Official Journal of the Republic \u00a0of Serbia\u201c, issue 119\/2012, 68\/2015, 113\/2017 and 91\/2019) are rendered invalid with respect to the following:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14px;\">Central Registry of Invoices \u2013 <b>To<\/b> <b>be<\/b> <b>erased<\/b> \u2013 <u>Item<\/u> <u>9<\/u> <u>of<\/u> <u>Article<\/u> <u>2<\/u> <u>of <\/u><u>the<\/u> <u>Act<\/u>;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Manner and\/or process of registering invoices in the Central Registry of Invoices &#8211; <u>Article<\/u> <u>4a<\/u><u> of<\/u> <u>the<\/u> <u>Act<\/u>;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Manner and\/or process of settling the invoices previously registered in the Central Registry of Invoices &#8211; <u>Article<\/u> <u>4b<\/u><u> of<\/u> <u>the <\/u><u>Act<\/u>;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Penal provisions for the registration and payment of invoices in the Central Registry of Invoices\u2013 <u>Paragraphs 6 and 7 of <\/u><u>Article<\/u> <u>12 of<\/u> <u>the<\/u> <u>Act<\/u>;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Manner and\/or process of registering electronic invoices in which public entities are debtors &#8211; <u>Article<\/u> <u>4v<\/u> <u>of<\/u> <u>the<\/u> <u>Act<\/u>;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Process of accepting and settling an electronic invoice \u2013 <u>Article<\/u> <u>4g<\/u> <u>of<\/u> <u>the<\/u> <u>Act<\/u>.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-size: 18px;\"><b>RECORD-KEEPING<\/b> <b>AND<\/b> <b>REPORTING<\/b> <b>ON<\/b> <b>WASTE<\/b> <b>STREAMS<\/b><\/span><\/p>\n<p><span style=\"font-size: 14px;\">The Government of the Republic of Serbia passed the <i>Decree amending <\/i><i>the <\/i><i>Decree on <\/i><i>the <\/i><i>products <\/i><i>which <\/i><i>become <\/i><i>\u00a0<\/i><i>specific <\/i><i>waste <\/i><i>streams, <\/i><i>the <\/i><i>form used <\/i><i>for <\/i><i>day-to-day <\/i><i>record-keeping <\/i><i>of <\/i><i>the <\/i><i>quantity <\/i><i>and type <\/i><i>of produced <\/i><i>and <\/i><i>imported <\/i><i>\u00a0<\/i><i>products <\/i><i>and <\/i><i>on <\/i><i>the <\/i><i>annual report, manner <\/i><i>and <\/i><i>deadlines for <\/i><i>filing <\/i><i>the <\/i><i>annual report, on <\/i><i>the entities <\/i><i>required <\/i><i>to pay the <\/i><i>\u00a0<\/i><i>fee, <\/i><i>the criteria <\/i><i>for <\/i><i>the <\/i><i>calculation, amount <\/i><i>and <\/i><i>method of computing <\/i><i>and paying the <\/i><i>fee <\/i>(\u201eThe Official Journal of the \u00a0Republic of Serbia\u201c, issue 77\/21, hereinafter: the Amending Decree).<\/span><\/p>\n<p><span style=\"font-size: 14px;\">The Amending Decree came into force on 7th August 2021.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">The key change outlined in the Amending Decree is the removal of the obligation to file the annual report in paper<\/span><\/p>\n<p><span style=\"font-size: 14px;\">form beginning with the report for Fiscal Year 2021. Monthly reporting obligation remains in place.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">The annual report shall be submitted to the Environmental Protection Agency (hereinafter: the Agency) \u00a0electronically, by entering data into the information system of the National Registry of Pollution Sources, in line with \u00a0the regulations governing electronic documents, electronic identification and confidential services in electronic \u00a0transactions, <b>by 31st<\/b> <b>March<\/b> <b>of<\/b> <b>the<\/b> <b>current<\/b> <b>year using<\/b> <b>data<\/b> <b>from<\/b> <b>the<\/b> <b>previous<\/b> <b>year<\/b>.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">If the reporting entity did not import and\/or manufacture products that become specific waste streams during the \u00a0year for which data is being supplied, they need to send a statement to that effect to the Agency.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">This statement, provided it has been signed with a qualified electronic signature of an authorized person or their \u00a0authorised representative, should be delivered as an electronic (PDF) document to the appropriate electronic mail \u00a0address published on the web portal of the Agency until 31st March of the current year for the previous year.<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 18px;\"><b>THE<\/b> <b>EFFECTIVENESS<\/b> <b>AND<\/b> <b>APPLICATION<\/b> <b>OF<\/b> <b>THE<\/b> <b>DOUBLE<\/b> <b>TAXATION<\/b> <b>AGREEMENT<\/b> <b>WITH <\/b><b>\u00a0<\/b><b>SINGAPORE<\/b><\/span><\/p>\n<p><span style=\"font-size: 14px;\"><i>The <\/i><i>Convention <\/i><i>for <\/i><i>the Avoidance of Double <\/i><i>Taxation <\/i><i>Between <\/i><i>the <\/i><i>Government <\/i><i>of the Republic of <\/i><i>Serbia <\/i><i>and <\/i><i>the Government of <\/i><i>\u00a0the <\/i><i>Republic <\/i><i>of <\/i><i>Singapore<\/i> (hereinafter: Singapore) for the Avoidance of Double Taxation with Respect to Taxes on Income \u00a0and for the Prevention of Tax Evasion and Tax Avoidance (hereinafter: the Convention) came into effect on 16th August \u00a02021.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">The Convention shall be applicable in the Republic of Serbia:<\/span><\/p>\n<ol>\n<li><span style=\"font-size: 14px;\">With respect to taxes on income realised in each tax year starting <b>on or after<\/b> <b>1st<\/b> <b>January<\/b> <b>2022<\/b>;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">\u00a0In relation to Article 25 (Exchange of notices) of the Convention, for the requests filed <b>on <\/b><b>or <\/b><b>after 16th August 2021 <\/b>with \u00a0respect to the notification relating to tax periods beginning <b>on<\/b> <b>or<\/b> <b>after<\/b> <b>1st<\/b> <b>January<\/b> <b>2022<\/b>; or if there is no tax period, for \u00a0all tax liabilities incurred <b>on<\/b> <b>or after<\/b> <b>1st<\/b> <b>January<\/b> <b>2022.<\/b><\/span><\/li>\n<\/ol>\n<p><span style=\"font-size: 14px;\"><b>PROFIT<\/b> <b>PLUS<\/b> <b>WEST<\/b> <b>BALKANS<\/b> <b>D.O.O.<\/b> <b>BEOGRAD<\/b><\/span><\/p>\n<p><span style=\"font-size: 14px;\">78, Vojvode Stepe Street, apartment no. 10, 2nd floor \u00a011042 Belgrade<\/span><\/p>\n<p><span style=\"font-size: 14px;\">Republic of Serbia<\/span><\/p>\n<p><span style=\"font-size: 14px;\"><b>Tel:<\/b> +381 11 4252 150<\/span><\/p>\n<p><span style=\"font-size: 14px;\"><b>Fax:<\/b> +381 11 4252 160<\/span><\/p>\n<p><span style=\"font-size: 14px;\"><b>Email:<\/b> <u><a href=\"mailto:office@profitplus.rs\">office@profitplus.rs<\/a><\/u><\/span><\/p>\n<p><b><span style=\"font-size: 14px;\">Website:<\/span><\/b><span style=\"font-size: 14px;\"> <u><a href=\"http:\/\/www.profitplus.rs\/\">www.profitplus.rs<\/a><\/u><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>NEW FISCALIZATION ACT WHO MUST HAVE A FISCAL CASH REGISTER The new fiscalization model introduces a broader scope of entities &#8230; <a class=\"cz_readmore\" href=\"https:\/\/www.profitplus.rs\/en\/business-newsletter-september-2021\/\"><i class=\"fa fa-angle-right\"><\/i><span>More info<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":730,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[15],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Business News, September 2021 - PROFIT PLUS West Balkans<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.profitplus.rs\/en\/business-newsletter-september-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Business News, September 2021 - PROFIT PLUS West Balkans\" \/>\n<meta property=\"og:description\" content=\"NEW FISCALIZATION ACT WHO MUST HAVE A FISCAL CASH REGISTER The new fiscalization model introduces a broader scope of entities ... 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