The Serbian government has adopted a Regulation amending Regulation on determining the business activities with no obligation to record turnover through the cash register (Regulation). The Regulation was published in the Official Gazette. no. 83 of 24.08.2012, and is applicable from 01.09.2012.

The Decree provides for the following changes: 1) There is no obligation to record turnover through the cash registers for the sole proprietor with lump sum taxation within the following groups of business activities: 33.11 Repair of fabricated metal products;

33.12 Repair of machinery;

33.13 Repair of electronic and optical equipment;

33.14 Repair of electrical equipment;

33.15 Repair and maintenance of ships and boats;

33.17 Repair and maintenance of other transport equipment;

33.19 Repair of other equipment;

37 Sewerage;

38.11 Collection of non-hazardous waste;

43.11 Demolition of buildings;

43.12 Site preparation;

43.13 Test drilling and sounding;

43.21 Installation of electrical wiring;

43.22 Installation of water supply, sewage, heating and air conditioning systems;

43.29 Other building installation in construction;

43.31 Plastering;

43.32 Joinery installation;

43.33 Floor and wall coverings;

43.34 Painting and glazing;

43.39 Other building completion;

43.91 Roofing contractors;

43.99 Other unmentioned specific construction works;

45.20 Maintenance and repair of motor vehicles;

74.20 Photographic Services;

81.10 Maintenance of buildings;

81.30 Service development and maintenance environment;

95.11 Repair of computers and peripheral equipment;

95.12 Repair of communication equipment;

95.21 Repair of electronic equipment for widespread use;

95.22 Repair of household appliances and home and garden equipment;

95.24 Maintenance and repair of furniture;

95.29 Repair of other personal items and household items;

96.01 Washing and dry cleaning of textile and fur products;

96.02 Activities of hairdressing and beauty salons;

96.03 Funeral and related activities.

2) Abolition the obligation to record turnover through the cash register for a taxi services from 01.01.2013. (Business activity code: 49.32 - Taxi services).