Action plan to suppress the grey economy 2019/20.
- Srpski
English
| Measure 1.8 Regulate the re-selling of bought products in commodity and green markets | |||
|---|---|---|---|
| Retail trade, by a rule, is an area that cannot be included in the lump-sum taxation system, i.e. it needs to be in the fiscalization system, thus ensuring the records of traded goods and the obligation of issuing a receipt. An exception refers to individual agricultural producers and craftsmen selling their own products. However, this status is also allowed to other sellers that re-sell bought products in green and commodity markets. Holding the status of individual agricultural producers or entrepreneurs, they are classified in the third group of lump-sum taxpayers – trade activities performed outside of business premises, in market stalls and similar facilities. They do not fall under the obligation of keeping sales records like other traders, and it cannot be determined whether the goods they are selling has been legally purchased. This represents direct unfair competition and tax evasion in the field of trade. | |||
| Activity | Deadline | Responsible institution | Partners in realization |
| 1.8.1 Designing the analysis of situation and regulations in the field of re-selling of bought products and other goods in green and commodity markets, primarily by registered agricultural households, independent trade shops or independent craft shops, with recommendations for amending regulations and performing oversight regarding implementation of prescribed liabilities. | Q3 2019 | Ministry of Finance МТТТ |
TA Association of Serbian Green Markets Customs Administration |
| 1.8.2 Amending relevant regulations in line with the recommendations provided with the analysis. | Q4 2019 | Ministry of Finance МТТТ |
TA |
| 1.8.3 Designing and implementing the Gantt chart for coordinating the inspection oversight. | Q4 2020 | MPALG TA Market inspection Communal inspection Agricultural inspection Veterinary Inspection |
Association of Serbian Green Markets |
| 1.8.4 Define the SV and TV for the indicator. | Q4 2019 | МТТТ Ministry of Finance TA |
/ |