Key documents
General
iThe General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.
Legal
iThe Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.
Technical
iThe Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.
Last news published on: 03.09.2026 | News: 375
Last document published on: 20.01.2026 | Documents: 56
Highlight
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
Latest news for Serbia
See moreFrom UPOS to AI: How Retail Technology Standards Are Evolving
Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail. Retail technology has changed dramatically over the past three decades, yet many standar... Read more
Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail.
New webinar was uploaded: Recorded webinar: From OPOS to the Future of AI-Driven Retai
Retail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginRetail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.
Clarification on When and Why a Single-Purpose Voucher is suitable to record in Serbia
Serbia
Author: Tara Nedeljković
In Serbia, the sale of a single-purpose voucher (SPV) is recorded through the Electronic Fiscal Device (EFD) with a predefined process for sales.
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Already subscriber? LoginIn Serbia, the sale of a single-purpose voucher (SPV) is recorded through the Electronic Fiscal Device (EFD) with a predefined process for sales.
Serbia
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28.08.2026.
08:15H
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Author: Tara Nedeljković
Save the Date - Community Day 2026
The 3rd Annual Community Day on October 15, 2026, at Mona Plaza Belgrade focuses on fiscalization. No sales pitches or commercial agendas allowed. We are pleased to announce Community Day 2026! This is the 3rd annual edition of our community event. 📅 October 15, 2026📍 Mona Plaza Belgrade A unique gathering for the fiscalization and retail technology community. Focused on knowledge sharing, i... Read more
Serbia Prepares Deposit-Return System: What Could This Mean for Retailers?
Serbia
Author: Tara Nedeljković
Serbia is preparing the introduction of a deposit-return system for beverage packaging, with implementation currently planned for 2027. The existing legal framework already provides a basis for such a system, but the final scope, deposit amount, implementation date and detailed obligations for retailers have not yet been finalized. The introduction of a deposit-return system for single-use p... Read more
Serbia is preparing the introduction of a deposit-return system for beverage packaging, with implementation currently planned for 2027. The existing legal framework already provides a basis for such a system, but the final scope, deposit amount, implementation date and detailed obligations for retailers have not yet been finalized.
Serbia
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25.08.2026.
08:24H
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Author: Tara Nedeljković
Why Fiscal Transaction Counters Become So Complicated at the Point of Sale
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge. A simple se... Read more
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge.
Most important documents for Serbia
See moreE-invoicing system in Serbia
Serbia
Author: Tara Nedeljković
The purpose of this document is to explain the procedure of issuing electronic invoices (e-invoices) and using the new e-invoicing system in Serbia. Among else, this document explains the legal background of the new electronic invoicing system, subjects of this system and their obligations, deadlines for mandatory implementation and answers to many related topics.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThe purpose of this document is to explain the procedure of issuing electronic invoices (e-invoices) and using the new e-invoicing system in Serbia. Among else, this document explains the legal background of the new electronic invoicing system, subjects of this system and their obligations, deadlines for mandatory implementation and answers to many related topics.
Serbia
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07.08.2026.
14:56H
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Author: Tara Nedeljković
A rulebook on the type and manner of submitting data on business premises and business spaces, as well as on the manner of generating the designation of business
Serbia
Author: Kristina Dosen
This Rulebook regulates the type of data on business premises, the manner of submitting these data to the Tax Administration, and the manner of generating the designation of business premises from Article 9 of the Law on Fiscalization Read more
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Serbia
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05.06.2023.
10:06H
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Author: Kristina Dosen
Technical country overview - Serbia
Serbia
Author: Ištvan Božoki
This document addresses all the technical details regarding the fiscalizaton process in Serbia. In this presentation, we deal with the topics such as - Fiscal concept overview - Communication with the Tax Authority - S4Fiscal service - S4Fiscal backoffice - S4Fiscal dataflow etc Read more
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Serbia
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11.02.2026.
11:51H
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Author: Ištvan Božoki
Country overview - Serbia
Serbia
Author: Tara Nedeljković
Our fiscal experts provided you this valuable overview of the fiscalization requirements in Serbia with precise and concise information about topics of high interest for the retailers and POS business, such as general topics, fiscal devices, required functionalities etc
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginOur fiscal experts provided you this valuable overview of the fiscalization requirements in Serbia with precise and concise information about topics of high interest for the retailers and POS business, such as general topics, fiscal devices, required functionalities etc
Serbia
|
07.08.2026.
12:00H
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Author: Tara Nedeljković
Legal requirements - Serbia
Serbia
Author: Tara Nedeljković
This unique document developed by our experienced fiscal experts unveils a precise analysis of the legal requirements for fiscalization in Serbia. You’ll find all the details concerning: - General information - Challenges with the new fiscal law in Serbia - All the latest fiscal updates concerning the upcoming fiscal law - Main elements of the new fiscal system - Business processes overview etc
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThis unique document developed by our experienced fiscal experts unveils a precise analysis of the legal requirements for fiscalization in Serbia. You’ll find all the details concerning: - General information - Challenges with the new fiscal law in Serbia - All the latest fiscal updates concerning the upcoming fiscal law - Main elements of the new fiscal system - Business processes overview etc
Serbia
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07.08.2026.
11:59H
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Author: Tara Nedeljković
Important characteristics of the fiscalization system – Serbia
Serbia
Author: Tara Nedeljković
This valuable document is a YES/NO- based analysis that represents the general fiscal requirements in Serbia. It emphasizes the most important fiscalization characteristics in Serbia. For example: - POS system - Special system - Receipts - Receipt elements - Receipt types Please be free to download the document we have carefully prepared for you.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThis valuable document is a YES/NO- based analysis that represents the general fiscal requirements in Serbia. It emphasizes the most important fiscalization characteristics in Serbia. For example: - POS system - Special system - Receipts - Receipt elements - Receipt types Please be free to download the document we have carefully prepared for you.
Serbia
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07.08.2026.
14:56H
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Author: Tara Nedeljković