These changes are in line with the amendments to Art. 25 of the Law on Tax Procedure and Tax Administration, published in "Off. Gazette of RS" no. 30/2018 from 20th April 2018. The amended provision stipulates that taxpayers are obliged to report to the Tax Administration within the prescribed deadline the data on all business premises in which the goods are stored, as well as the premises in which they perform the registered activity, unless they have been already reported to Tax Administration in accordance with the Law on Tax Procedure and Tax Administration or other regulations.
In a case of failure to comply with this provision, a fine for a misdemeanor for a legal entity in the amount of 100,000 to 2,000,000 dinars is prescribed, while a fine of 10,000 to 100,000 dinars is prescribed for a responsible person in a legal entity. For an entrepreneur, a fine for a misdemeanor from 50,000 to 500,000 dinars is prescribed.
In case of storage of goods in premises that are not notified to the Tax Administration, this is also sanctioned as a criminal offense, where the following sanctions are prescribed:
- fine from 100,000 to 1,000,000 dinars,
- the security measure of the prohibition of performing a activity or duty to a responsible person in a legal entity and an entrepreneur for a period of one to five years
- seizing of goods.