Serbia introduced fiscal cash registers in 2004. The following year they had a technological breaktrhough in the world of fiscalization as the first country introducing GPRS modem for remote audit, that is connection between cash register and the server of the Tax Administration.
The success of fiscalization in Serbia by the statements of the Tax directors’ was huge. As the years passed, the efficiency of fiscal cash registers was reduced and taxpayers fiscal discipline decreased.
The Tax Administration had some periodic actions on the ground trying to increase revenues from VAT. On two occasions, the government initiated the discussion on replacing existing fiscal system with a more modern solution but government did not have enough strength to face resistance of the business association who rejected the motion. All fiscal actors are great opponents of any reform under the pretext that the price of the new fiscalization is unacceptable. Also Association of the fiscal equipment manufacturers is opponent because producers want to continue to sell equipment and consumables without disturbance.
At the end of the year 2016 fiscal lottery game called “Take receipt and wins” was announced for the beginning of the 2017. To participate in the lottery draw consumer must collect 10 receipts, each worth a minimum of 1 EUR, put them in an envelope and send to the Tax Administration. In order to stimulate cashless payments bank slips are also allowed under the same conditions as fiscal receipts. It is interesting that at the end of game, special reward should be given to the most successful municipality or city, although it is not clear what their individual contributions in this game was.
Main differentiator from previous attempts to organize lottery was that this time Tax Administration supplied uniformed envelopes and ensured that the shipping charge was free.
Unexpectedly, lottery game started with euphoria. Planned supply of two million envelopes were distributed in just first few days, it was required to supply more. It is interesting that envelopes appeared on the black market on the street. More expensive and comfortable street offer included envelopes with 10 receipts. Who ever bought one of these on the black market only had to write down personal data on the envelope and deposit that to the nearest post box. It was possible to assume that the receipts in envelope are counterfeit, which is impossible to check by regular citizen. The interest was so great that some citizens started scouring the garbage to find thrown receipts.
It remains unclear what is causing such euphoria, several years ago similar games were organized but without such effect. The prize pool is very attractive (6 apartments, 50 cars, nice travel tours and several hundred of electronic devices and kitchen appliances).
There was a question in media regarding the financial viability of the awards. Government justifies major expenses by the fact that there are many sponsors who want to finance costs of the fiscal lottery, and by the fact that this lottery has increased significantly VAT inflow.
Maybe, the fact that economical situation in Serbia is worse today than during the previous fiscal lottery?
Maybe it is result of big popularity of gaming in past few years, there is an evident increase in sports betting in Serbia. Fiscal lottery is free and available to the poorest part of the population.
The first draw is completed begging of March 2017, more than 3 million envelopes was received , and other 3 draws happened over the next 20 days. After that Tax Administration must summarize the results and if there are positive effects from the lottery game, it will be repeated once more up to the end of the year.
Sporadic actions of this type can awake citizens in short period, when the game finishes they return to old habits of neglecting to preserve or take fiscal receipt. Action must be continuous and safe, supported with the function of receipt verification that in the long term creates a habit of issuing and taking over receipts.
