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The new fiscalization system in Serbia has been in effect since 2022, after the enforcement of the Law on Fiscalization. This law is supplemented by a number of other laws, bylaws, and detailed technical documentation explaining the structure and mechanism of the new fiscalization type.
Serbia
In 2022, Serbia shifted from a hardware-based fiscalization introduced in 2004 to a combination of a hardware and software-based fiscalization system. Deliverance of transaction data to the tax authorities in real time was introduced, with new mandatory information on the receipt prescribed by the law. The new fiscal system is comprised of four main elements, out of which some need to be certified in order for a taxpayer to stay compliant.
Type of fiscalization: Hardware + Software based fiscalization
The introduction of a hardware and software-based fiscalization system in Serbia has created conditions for the suppression of the grey economy, more efficient tax control, and better tax collection. The taxpayers have to use certified software for recording transactions.
Latest news for Serbia
See moreChanges to the VAT Rulebook in Serbia regarding foreign customers’ requests for VAT refunds

The amendments to the Rulebook on Value Added Tax (hereinafter: Rulebook on VAT) were published in the "Official Gazette of the RS", number 96, on November 2, 2023. These amendments will be applicable as of January 1, 2024. The amendments concern the obligation to keep special records on transactions carried out under Article 24, paragraph 1, point 4 of the VAT Law. These transactions are the sales of goods that are taken abroad by a foreign customer (passenger) in his personal luggage, for non-commercial purposes, and for which the VAT payer issued the foreign customer's request for a VAT refund. Read more

Changes to the VAT Rulebook in Serbia re...

The amendments to the Rulebook on Value Added Tax (hereinafter: Rulebook on VAT) were published in t... Read more
A new amended law on electronic invoicing and the upgraded SEF system

The Serbian parliament has passed a new law that will impact the area of electronic invoices. The Law on Amendments to the Law on Electronic Invoicing will come into force on January 1, 2024, with some exceptions. One of these exceptions is the electronic registration of preliminary tax, which will only apply from September 1, 2024, but is also updated by the new amendments. The new law aims to i... Read more

A new amended law on electronic invoicin...

The Serbian parliament has passed a new law that will impact the area of electronic invoices. The L... Read more
Public notice for users of the ePorezi portal in Serbia

The Serbian Tax Authority informs all taxpayers and users of the ePorezi portal of the Tax Administration of the Republic of Serbia that from November 3, 2023, access to the same portal will exclusively be possible via the HTTP protocol, i.e., the following web address: https://eporezi.purs.gov.rs. The reason for this announcement and informing the public is due to the process of improving the se... Read more

Public notice for users of the ePorezi p...

The Serbian Tax Authority informs all taxpayers and users of the ePorezi portal of the Tax Administr... Read more
New document was uploaded: E-chargers from the fiscalization perspective in Serbia

The objective of this document is to describe how electric vehicle charging stations (e-Chargers) should be handled and to give a general overview of the fiscalization requirements based on the research and analysis on this topic. We will determine, e.g., if e-charging is considered a sale of goods or services, as well as the treatment of e-chargers within the fiscalization framework. Read more

New document was uploaded: E-chargers fr...

The objective of this document is to describe how electric vehicle charging stations (e-Chargers) sh... Read more
The latest change in the regulation on activities for which there is no obligation to use electronic fiscal devices in Serbia

There has been a new amendment to the regulation on activities for which there is no obligation to record retail trade through the electronic fiscal device. The change that is a part of the new amended regulation concerns only one category of taxpayers. As of Friday, another amendment to the Regulation was published on the determination of activities in the performance of which there is no obliga... Read more

The latest change in the regulation on a...

There has been a new amendment to the regulation on activities for which there is no obligation to r... Read more
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more

New document was uploaded: S4F backoffic...
Latest document for Serbia
See moreE-chargers from the fiscalization perspective in Serbia

The objective of this document is to describe how electric vehicle charging stations (e-Chargers) should be handled and to give a general overview of the fiscalization requirements based on the research and analysis on this topic. We will determine, e.g., if e-charging is considered a sale of goods or services, as well as the treatment of e-chargers within the fiscalization framework. Read more
E-chargers from the fiscalization perspe...

The objective of this document is to describe how electric vehicle charging stations (e-Chargers) sh... Read more
Overview of the e-invoicing systems in Europe
This document represents an introduction to the types of e-invoicing models in European countries as well as the key conclusions made during this research. Read more
Overview of the e-invoicing systems in E...
This document represents an introduction to the types of e-invoicing models in European countries as... Read more
S4 Fiscal Service for Serbia

S4FiscalService for Serbia is an installation package for S4FS fiscal middleware in Serbia. An integrative part of the installation package is, among others, the General Interface Description, the Service Interface Description, Release Notes, the S4F Service Installation Manual, and sensitive data encryption. They are all packed in a zip file that is ready for download. Read more
S4 Fiscal Service for Serbia

S4FiscalService for Serbia is an installation package for S4FS fiscal middleware in Serbia. An inte... Read more
Payment media in Serbian e-fiscalization

The purpose of this document is to acknowledge the definition of payment media. (payment methods), what types of payment media exist, and what types of payments are used nowadays in Serbia (in Serbian e-fiscalization). Read more
Payment media in Serbian e-fiscalization

The purpose of this document is to acknowledge the definition of payment media. (payment methods), w... Read more
Recorded webinar: New regulations around e-receipts in European countries
On April 5, 2023, Fiscal Solutions organized a free webinar on the topic of „New regulations around e-receipts in European countries“. The webinar was held by Mitul Jain, CEO and co-founder at Refive, and Nikolina Basić, Legal Consultant at Fiscal Solutions. This webinar introduces to the specific regulations in various European countries when it comes to e-receipts. Read more
Recorded webinar: New regulations around...
On April 5, 2023, Fiscal Solutions organized a free webinar on the topic of „New regulations around... Read more
Procedure for the temporary store closure in Serbia

This document is created with the purpose of providing the most important and up-to-date information regarding the procedure for the temporary closure of a business premise (i.e., retail store) in Serbia due to a certain period of not being able to perform sales from that store. Read more
Procedure for the temporary store closur...

This document is created with the purpose of providing the most important and up-to-date information... Read more