1. Legal and Regulatory Framework
Retail transactions in Serbia are regulated through the national fiscalisation framework introduced in 2022. The framework establishes mandatory electronic reporting of retail transactions to the Serbian Tax Administration through certified fiscal devices.
The primary legislation governing this system consists of:
- Fiscalization Law: https://pravno-informacioni-sistem.rs/eli/rep/sgrs/skupstina/zakon/2022/138/11
- Rulebook on the Type of Fiscal Receipts, Types of Transactions, Methods of Payment, Reference to the Number of Another Document and Details of Other Elements of the Fiscal Receipt: https://pravno-informacioni-sistem.rs/eli/rep/sgrs/ministarstva/pravilnik/2021/31/1/reg
- Law on Electronic Invoicing: https://pravno-informacioni-sistem.rs/eli/rep/sgrs/skupstina/zakon/2021/44/3/reg
- Technical Documentation of the Fiscalisation Management System (SUF), Tax Administration of the Republic of Serbia (PURS): https://tap.sandbox.suf.purs.gov.rs/help
Under this framework, each retail transaction must be recorded through a certified Electronic Fiscal Device (EFD).
An Electronic Fiscal Device consists of the following components:
| Component | Description |
|
ESIR (Electronic System for Issuing Receipts) |
The POS application is responsible for generating the transaction data |
|
PFR (Fiscal Receipt Processor) |
Component responsible for preparing and processing fiscal receipts. In general documentation, it is considered the Sales Data Controller (SDC), which has a local, External (E-SDC) and a Virtual (V-SDC) variant. |
|
Secure Element (SE) |
A hardware or software cryptographic module used to digitally sign fiscal receipts. This can be either a Digital Certificate or a physical Smart Card. |
Fiscal receipts are generated by the POS system and processed through the fiscalisation infrastructure. Each receipt is digitally signed by the Secure Element and transmitted in real time to the Fiscalisation Management System (SUF) operated by the Serbian Tax Administration.
When an internet connection is temporarily unavailable, the fiscal device may operate in offline mode using an E-SDC. Transactions recorded during offline operation must be transmitted to the Tax Administration no later than five days after the transaction occurs.
Each fiscal receipt includes a QR code allowing verification through the tax authority verification system.
2. VAT Rates Displayed on Fiscal Receipts
Fiscal receipts display VAT information using tax category labels, tax names, and percentage rates.
VAT Label |
VAT Name |
VAT Rate |
Description |
Б |
О-ПДВ |
20.00% |
Standard VAT rate |
Е |
П-ПДВ |
10.00% |
Reduced VAT rate |
The tax category labels are identifiers used within the fiscalisation system, while the VAT rates themselves are defined in the Serbian VAT Law.
3. Receipt Types and Transaction Classification
The Serbian fiscalisation system distinguishes between fiscal receipts and non-fiscal receipts generated through the POS à SDC CreateInvoice operation.
Fiscal receipts represent fiscalised transactions registered in the fiscalisation system and digitally signed by the Secure Element, while non-fiscal receipts represent operational or informational documents generated by the POS system.
3.1 Fiscal Receipts
Fiscal receipts represent transactions recorded in the fiscalisation system and transmitted to the Tax Administration.
Fiscal receipt types
| Receipt Type | Description |
| Normal Sale | Standard fiscal sale transaction |
| Normal Refund | Refund of a previously issued fiscal sale |
| Advance Sale | Fiscal receipt issued for advance payment |
| Advance Refund | Refund of a previously issued advance payment |
3.2 Non-Fiscal Receipts
Non-fiscal receipts represent operational documents produced by the POS system. These documents do not represent fiscal transactions within the fiscalisation system.
Non-fiscal receipt types
| Receipt Type | Description |
| Copy Sale | Duplicate of an existing sale receipt |
| Copy Refund | Duplicate of an existing refund receipt |
| Proforma Sale | Informational document issued before fiscalisation |
| Proforma Refund | Informational refund document |
| Training Sale | Receipt generated in training mode |
| Training Refund | Refund generated in training mode |
3.3 Transaction Types
The transaction type determines the fiscal effect of the document.
| Transaction Type | Effect |
| SALE | Increases tax liability |
| REFUND | Decreases tax liability and references the original receipt |
Invoice context and transaction combinations
| Context | Sale |
Refund |
Notes |
| Normal | NS |
NR |
Normal Sale and Normal Refund invoices affect the taxpayer’s tax liability. |
| Advance | AS |
AR |
Advance Sale and Advance Refund invoices affect the taxpayer’s tax liability. |
| Training | TS |
TR |
Training Sale and Training Refund invoices do not affect the taxpayer’s tax liability. |
| Copy | CS |
CR |
Copy Sale and Copy Refund invoices reference the original document and generate a new SDC Invoice Number. They do not affect the taxpayer’s tax liability. |
| Proforma | PS |
PR |
Proforma Sale and Proforma Refund invoices are optional informational documents and do not affect the taxpayer’s tax liability. |
3.4 Transaction Headers on Fiscal Receipts
Fiscal receipts display the recorded transaction type in the receipt header.
| Receipt Header | Meaning |
| ПРОМЕТ ПРОДАЈА | Sale transaction |
| ПРОМЕТ РЕФУНДАЦИЈА | Refund of a previous receipt |
| ПРОМЕТ АВАНС | Advance payment |
| ПРОМЕТ РЕФУНДАЦИЈА АВАНСА | Advance refund |
Example headers:
------------ ПРОМЕТ ПРОДАЈА ------------
------------ ПРОМЕТ РЕФУНДАЦИЈА ------------
3.5 Fiscal Receipt Counters and Transaction Codes
Each fiscal receipt contains a structured identifier composed of a local counter, a fiscal counter, and a transaction code.
Example: Бројач рачуна: 123/150493ПР
| Component | Description | In the example |
| Local counter | Sequential counter generated by the POS system | 123 |
| Fiscal counter | Sequential counter generated by the fiscal processor | 150493 |
| Transaction code | Code identifying the type of fiscal transaction | ПР |
Transaction codes
| Code | Meaning |
| ПП | Sale transaction |
| ПР | Refund transaction |
| АП | Advance payment |
| АР | Advance refund |
Example interpretations
| Receipt Identifier | Meaning |
| 278/289ПП | Sales receipt with local counter 278 and fiscal counter 289 |
| 123/150493ПР | Refund receipt with local counter 123 and fiscal counter 150493 |
These identifiers ensure that each fiscal receipt receives a unique serial number and maintains a continuous transaction sequence.
4. Buyer Identification (ИД купца)
The Buyer ID identifies the purchaser of the goods or services listed on the fiscal receipt. The identifier consists of a code from the official identification list followed by the identification number.
Example: ИД купца: 30:PP3456789
| Element | Description |
| 30 | Code identifying the type of identification document |
| PP3456789 | Identification document number |
The Buyer ID is mandatory for refund receipts.
5. Optional Buyer Field (Опционо поље купца)
The Optional Buyer Field contains a reference identifier describing the operational purpose of the receipt. Typical use cases include:
- refund claims
- voucher usage
- reference to supporting documents
The value consists of a code from the official code list followed by the identifier.
Example: Опционо поље купца: 10:099999999
| Element | Description |
| 10 | Code identifying the purpose |
| 099999999 | Identifier of the related request or document |
Further information on Serbian fiscal receipts, including receipt samples and explanatory tables, can be found in the Serbian Fiscal Receipt Samples article.
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