Serbia Introduces Stricter Penalties for Invalid QR Codes on Fiscal Receipts
On August 31, 2026, Serbia’s National Assembly adopted amendments to the Law on Fiscalization, accompanied by a parallel change to the Law on Tax Procedure and Tax Administration. The amendments were published in the Official Gazette of the Republic of Serbia No. 80/2026 and entered into force on September 8, 2026.
Under the new rules, a one-year prohibition on performing activities will be imposed where a receipt issued for a supply of goods or services contains a QR code that:
- upon verification was not generated through the Tax Administration’s electronic fiscalization system, or
- leads to a fiscal receipt unrelated to that supply.
The prohibition will be imposed immediately in these cases, as well as where the taxpayer operates at fairs, festivals and other events. The sanction applies even if the mismatch results from software, integration, or receipt-generation errors rather than cashier misconduct.
The amendments do not change the existing technical framework of electronic fiscalization (LPFR/ESIR) or the rules for offline operation – they only introduce a stricter penalty for invalid or mismatched QR codes.
There’s more you should know about e-invoicing in Serbia – learn more about the new and upcoming regulations.
