Guides
Short, checkable articles on how fiscalization in Serbia actually works: what an ESIR is, what a PFR does, what has to be printed on a receipt and what to do when something goes wrong. We write them because we need the answers ourselves while building Otkucaj.
This is our reading of the regulations, not legal, tax or financial advice. Check with your accountant or the Tax Administration before you act on it.
A buyer who says "I need this on the company" is not asking for a different document but for the same fiscal receipt with one more field.
A register also issues documents that look like a fiscal receipt and are not. The rulebook allows them, but requires that the difference is plainly visible.
The most common question we get about the security element is "where is the PIN". The answer depends on which form of the element you have.
A phone can be a fiscal register. The condition is not the kind of device but whether the software on it is an approved ESIR with its own PFR.
A4 is not an exception but one of the offered print sizes. The condition is not the paper but the content, and the format has to be declared with the ESIR.
The question "how much does a fiscal register cost" has no single answer, because a register is no longer one device. Here is what costs money and what does not.
There is no single form that "opens a register". There is a sequence of six steps, and most delays come from doing them in the wrong order.
A Serbian electronic fiscal device is not one thing but three, and they get confused constantly. Here is what each of them actually does.
The rule is broader than most people expect and the exemptions are fewer. Here is how to check, in five minutes, whether it applies to you.
As we understand the law, anyone selling from business premises must have an L-PFR. This article explains which is which, what the law requires, and when adding a V-PFR makes sense.
Without a security element there is no fiscal receipt. Here is what it is, the forms it comes in, and the order in which you ask for it.
We walk an illustrative sample fiscal journal line by line: what each line means, which are mandatory, and how to tell a receipt that is not fiscal at all.
The check takes a few seconds from any phone. Here is exactly what you are looking at when it answers.
Short answer: as we understand the law, a shop with premises must as a rule have an L-PFR, and that works without the network. The longer answer decides what happens in your shop when the network drops.
An advance is a receipt like any other, except that closing it takes two steps. Here is the exact order.
An issued fiscal receipt cannot be deleted. It can only be undone by another receipt, and there are rules for that.
A sale over the internet to a private person is a retail sale like any other. The only real question is when.
Otkucaj is an ESIR approved by the Serbian Tax Administration, record number 1667, classification 3. A new account starts in the test environment, where receipts are not fiscal; production requires your own security element and PAC.
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