Absence of obligation to record transactions performed via the internet through the fiscal cash register in case the delivery of goods is performed through a registered courier service.
By the Opinion of Ministry of Finance number 430-00-00225/2019-04 from 9 May 2019, in case when company besides its basic business activity which is not excluded or exempted from the obligation to record transactions through the fiscal cash register also performs the activity of selling goods via internet within business activity number 47.91 (Retail trade by post or internet), whereby the delivery of goods is being performed by companies who perform business activity number 53 (Postal activity), ie via Post, Post express or other registered courier service, such company is not obliged to record transactions through the fiscal cash register.
Namely, the Regulation on the determination of the activity for which there is no obligation to record transactions through the fiscal cash register (“Official Gazette of RS”, No. 100/2014 – hereinafter: the Regulation), determined the entities for which the obligation to record transactions through the fiscal cash register is not applicable. According to the Regulation, entities who perform business activity 47.91 (Retail trade by post or internet), as well as entities who perform business activity 53 (Postal activity), are exempted from the obligation to record all individually realized turnover through the fiscal cash register.
Namely, when company within the scope of business activity number 47.91 (Retail trade via post or internet) performs on-line sales, ie sales via internet, whereby buyers do not come to the retail store, but rather their goods are delivered through business entities whose activity belongs in the area of business activity 53 (Postal activities), ie by Post, Post express or other registered courier services, such company is not obliged to record such turnover through the fiscal cash register.
Besides all of that, a legal entity is obliged to bring Decision on starting the business activity before starting to perform its business activity.
