Recommendation regarding PFR choice: how to choose either virtual or local processor of the fiscal receipts?

Firstly, when choosing the type of processor, it is important to keep in mind your actual business needs and day-to-day work. There are three possible options allowed in Serbia. You can choose to use the local processor of the fiscal receipts, the virtual processor of the fiscal receipts, or both types of processors simultaneously.

Regarding previously mentioned choices, the authorities in Serbia have announced an obligatory rule regarding the usage of the local processor of the fiscal receipts in the new fiscalization system.  The rules state that each taxpayer must have at least one local processor of fiscal receipts per each registered store. 

The taxpayer has the option to use a Virtual processor of the fiscal receipts independently in online sales. That means that in online sales, the taxpayer can opt for the virtual processor of the fiscal receipts without having the local processor as well. On the other hand, the taxpayer in retail sales has the option to use the virtual processor of the fiscal receipts with the obligation to have at least one Local processor of the fiscal receipts per store. 

The virtual processor of the fiscal receipts is software that is located on the Tax Administration server and is free to use. For this type of processor, the secure element component is a file obtained through the Portal of the Tax Administration and needs to be unique for each virtual processor of fiscal receipts.