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3.
december
2015.
Foreign trade operations

Rulebook on records of turnover


Rulebook on turnover records was published in ‘’Official Gazette of the Republic of Serbia“ on December 2, 2015, number 099. HERE

 

The turnover records cover the following: information on goods purchased and sold, as well as selling price of those goods.

 

Furthermore, turnover records of the goods sold (commission based) is composed of: book containing turnover records, admission sheet of the goods, records of sold, paid and returned goods, daily report on receipt of goods from customers who are physical persons (not business/company), daily report on paid and returned goods to customers who are physical persons, and finally, daily pumping report.

 

Record on Turnover is maintained by legal entities and entrepreneurs (merchants) who perform the following:

  1. retail
  2. wholesale (business books are not kept based on double-entry bookkeeping)
  3. commission based services
  4. purchase of agricultural products and domestic animals at collection points.
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