Serbia

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Last news published on: 30.06.2026 | News: 369

Last document published on: 20.01.2026 | Documents: 56

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The current Law on fiscalization, which has introduced a combination of SW and HW fiscalization in Serbia, has been in effect since January 1st, 2022. The issuance of fiscal receipts is mandatory, as well as online communication with the Tax Authority. POS applications have to be certified. The official currency in Serbia is the Serbian Dinar (RSD).

Serbia

In 2022, Serbia shifted from a hardware-based fiscalization introduced in 2004 to a combination of a hardware and software-based fiscalization system. Delivery 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

Serbia’s fiscalization framework applies broadly to legal entities, entrepreneurs, and individuals issuing receipts, covering all major sales channels including physical stores, mobile sales, online shops, and vending machines, with limited sectoral exemptions. The system is built around certified components: a cash register application (ESIR), a fiscal receipt processor (PFR—local or virtual), and a mandatory secure element (BE) which does not require certification since it is issued by the tax authority, all of which work together to calculate taxes, sign receipts, and transmit data to the tax authority in real time or near real time. Store registration with the tax authority is mandatory, certification of software components is required, and the architecture allows both online operation and controlled offline scenarios through locally installed processors.

Latest news for Serbia

NEWS

Serbia Clarifies Correction Procedure for Duplicate Recording of Advance payments

In Serbia, taxpayers must correct cases of double recording when both an Advance Payment Fiscal Receipt and an Advance E-Invoice are issued for the same advance payment. Due to software transition errors, an E-Invoice was mistakenly issued instead of just a Fiscal Receipt.

NEWS

New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms

Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making.

NEWS

Clarification on e-delivery notes impact in Serbia

The introduction of electronic delivery notes in Serbia, regulated by the Law on Electronic Delivery Notes, aims to replace traditional paper forms.

NEWS

Rules for Hotels and issuing Different Fiscal Receipts for Hotel services in Serbia

In Serbia, hotels must issue a final fiscal receipt, categorized as Sales-Sale (Promet-Prodaja), at check-out or when the service ends, covering accommodation, breakfast and all additional services used during the stay.

NEWS

Handling Real Estate Transactions with Natural Persons as Buyers in Serbia

In Serbia, real estate sales to natural persons are subject to fiscalization because this activity is not exempt under the Decree, so sellers must issue fiscal receipts through an electronic fiscal device.