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. Read more

Recently published amendments to Serbia's consumer protection regulations enhance safeguards in both digital and physical marketplaces. Read more

The May 2026 amendments in Serbia's trade regulation expand jurisdiction to include natural persons as traders, integrate online sellers under consumer protections, enforce a 30-day refund policy, mandate consumer consent for promotions, ensure algorithm transparency, and standardize penalties. Read more

Serbian fiscalization allows taxpayers to move electronic fiscal devices (EFDs) between locations, fostering retail flexibility. However, not all components are transferable; the secure element is tied to specific premises. Read more

In Serbia, an e-Delivery Note is a digital document issued through the Ministry of Finance system to record and monitor the transportation of goods between business entities or locations before delivery begins, particularly for excise goods. Read more

Retailers in Serbia must issue an electronic invoice to a public sector entity upon request, even when a retail purchase was paid in cash and a fiscal receipt was already issued. Read more