Montenegrin system for fiscalization not working due to a Cyber Attack

Due to a new series of organized cyber attacks on the Government's IT infrastructure, the system for fiscalization, i.e. issuing fiscal receipts, is not working. The Law on Fiscalization in the Trade of Products and Services clearly defines that in this case, the person subject to fiscalization issues receipts in offline mode. But, what does that mean?

This means that the customer or the user of the service receives a receipt with all the elements of the receipt, except for the JIKR code.

They further clarified that after the system is established, the taxpayer is obliged to send all receipts issued in offline mode to the fiscal service.
On the other hand, the consumer has the possibility to check the validity of the fiscalization by scanning the QR code on the receipt.
If the receipt is not fiscalized within 48 hours, the consumer can report the irregularity.