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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 moreNew Consumer Protection Law is on the horizon in Serbia: public debate in progress

Serbia is preparing a new Law on Consumer Protection, currently in public debate until August 24, with adoption expected later this year as part of harmonization with EU directives. The draft introduces major changes, including rules for digital content and services, stricter obligations for online marketplace providers, liability for faulty installations or integrations, and mandatory updates for certain goods and digital services. Read more
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Serbia is preparing a new Law on Consumer Protection, currently in public debate until August 24, wi... Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Serbia extends the grace period for VAT reporting mistakes in SEF until the end of 2025.

Serbia’s Ministry of Finance has extended the no-penalty period for VAT reporting errors via the SEF system until December 31, 2025, giving businesses more time to adjust to electronic invoicing without fines. Effective July 1, 2025, new rules also require credit and debit notes to specify both the adjustment date and issuance date, as outlined in Official Gazette No. 56/2025. The Serbian... Read more
Serbia extends the grace period for VAT...

Serbia’s Ministry of Finance has extended the no-penalty period for VAT reporting errors via the SEF... Read more
Serbia Introduces Mandatory Electronic Delivery Notes

Serbia has adopted a new law mandating the use of electronic delivery notes for goods transport. Starting January 1, 2026, public sector transactions and private-to-public deliveries must use e-delivery notes, with B2B exchanges joining from October 1, 2027. Notes must be issued before transport, submitted via a centralized system in XML format, and confirmed by recipients within set deadlines, wi... Read more
Serbia Introduces Mandatory Electronic D...

Serbia has adopted a new law mandating the use of electronic delivery notes for goods transport. Sta... Read more
Fiscalization of Sales Without Fee in Serbia: When and How to Record It

In Serbia, sales without a fee ("promet bez naknade") must still be recorded via an electronic fiscal device if they are equated with regular sales under VAT law—such as when goods are given free of charge but input VAT was deducted, or services are provided free for non-business purposes. Fiscal receipts for such transactions must include specific elements: "00:" before the item name, a non-cash payment method, and a notice in the Advertising section stating it is a free-of-charge sale. Read more
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Already subscriber? LoginFiscalization of Sales Without Fee in Se...

In Serbia, sales without a fee ("promet bez naknade") must still be recorded via an electronic fisca... Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Latest document for Serbia
See moreS4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more
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Already subscriber? LoginS4F 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. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more
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Fiscal law comparison - Serbia vs Republic of Srpska
This document addresses the similarities and differences in fiscal laws in Serbia and the Republic of Srpska, aiming to provide a clear picture of the fiscalization landscape in both countries. Read more
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This document addresses the similarities and differences in fiscal laws in Serbia and the Republic o... 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
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S4FiscalService for Serbia is an installation package for S4FS fiscal middleware in Serbia. An inte... Read more
Overview of fiscalization in European countries
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
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This document contains an overview of the presence of fiscalization and its types in all European co... Read more