Given that every sale of goods to natural persons is considered retail sales in the sense of fiscalization regulations, the taxpayer is obliged to record the sales of fixed assets through an electronic fiscal device.

Payments made by owners of special parts of the building in the name of participation in the costs of maintenance of common parts of the building and management of the building are not considered as income generated on the market and the housing association is not liable for income tax on that basis.

In the Technical Instructions, there is a note according to which, in the absence of an original fiscal account, if the transaction occurred before the introduction of EFU (electronic fiscal device), the reference number may refer to the account number under which the turnover is recorded in bookkeeping, for example BI: 121 (BI is the number of the fiscal slip).

According to Article 17, paragraph 4. item 1) of the VAT Law, the basis does not include discounts and other price reductions, which are granted to the recipient of goods or services at the time of the sale of goods or services.

If the VAT payer makes the first transfer of the right to dispose of a newly built building for housing – a prefabricated house with land (under the object and which serves the regular use of that object), is applied posebna stopa PDV-a od 10%.

Iako smo prethodnih godina prolazili kroz standardne i već uobičajene izmene zakonskih propisa u zadnji čas (na koje smo manje više navikli), ove godine smo po prvi put svedoci, čini se tektonskih promena koje iz korena menjaju svakodnevicu profesionalnih računovođa.