How much a fiscal cash register costs in Serbia: what you actually pay for, and what the Tax Administration issues for free

"Fiscal register price" is one of the most common searches in Serbia, and almost every answer to it is one vendor's price list. This article is not that. Here we break down what the price even refers to, which parts cost nothing, and what to watch for when somebody says "the full package".

A register is three parts, and that decides the price

Under the Law on Fiscalization an electronic fiscal device consists of three things: an ESIR (the software or device the cashier types into), a PFR (the processor that signs the receipt and sends it to the Tax Administration) and a security element (the taxpayer's certificate). Whoever sells you "a register" usually sells only the first part, sometimes the second. Nobody can sell you the third, because only the Tax Administration issues it. What each part does is explained in ESIR, PFR and the security element.

What the Tax Administration issues for free

• The security element, most often as a smart card (for an L-PFR, and it can also be used with a V-PFR) or as a file for a V-PFR. Requested on the ePorezi portal, separately for each business premises.
• The V-PFR, the virtual fiscal receipt processor. It is a Tax Administration service on the internet: it signs receipts, keeps the counters and stores the data. It is not bought, not installed and has no subscription.
• The development (test) environment of the Tax Administration, intended for register vendors. Whether you can try a register in it before real turnover depends on the vendor.
• Receipt verification on suf.purs.gov.rs, for the taxpayer and for the buyer.

If somebody charges you for a "certificate", an "activation with the Tax Administration" or a "PFR subscription" alongside a V-PFR, ask exactly what it is. A configuration service may be charged for; the element itself and the V-PFR itself cost nothing.

What actually costs money

The ESIR, the register software

This is the only part on which vendors really compete, so the charging models differ too: a one-off purchase of a device, a monthly subscription, a charge per point of sale, per cashier or per number of receipts. Free ones exist as well. Otkucaj, for example, is free up to 500 fiscal receipts a month with every feature, and the plan with priority support and no receipt limit costs 100 EUR a month excluding tax. We do not quote other vendors' prices, because we cannot verify them at the moment you are reading this; check them yourself, using the questions in the last section.

An L-PFR, in every business premises

As we understand Article 6(4) of the Law, a local processor is mandatory in every business premises, also when you use a V-PFR; only a seller who sells exclusively over the internet (or only their own used movable property) can do without one. It is a device or program on the premises, and its price is set by its maker: some charge once, some bundle it with a register, some charge monthly. Like the ESIR, it must be approved by the Tax Administration. The difference is explained in L-PFR or V-PFR.

Hardware

• The device the register runs on. If the ESIR is a web application, that can be a computer, tablet or phone you already own, so the cost is zero. A dedicated register is bought.
• A thermal printer, for 58 or 80 mm rolls. The price depends on the model and maker; we do not quote it. An ordinary A4 printer is allowed too, if your ESIR has that format in its approval and the printer can print the QR code.
• A smart card reader, only with an L-PFR and a card: an ordinary USB reader; we do not quote its price.
• A barcode scanner, if needed; any one that works as a keyboard is enough.

Consumables and connectivity

Paper rolls and, with a V-PFR, an internet connection, which most premises already have. With an L-PFR the connection is not a condition for selling, but the data still has to reach the Tax Administration, over the internet or on a USB stick.

Three typical setups, without figures

As we understand Article 6(4) of the Law, a V-PFR without an L-PFR is enough only for a seller who sells exclusively over the internet.

Where the cost hides

• Per-receipt charging. A small monthly price plus a charge per receipt is a different price for a cafe than for a boutique. Work it out for your own number of receipts.
• Per point of sale or per cashier. A second location or a third cashier can double the subscription.
• Support. Some charge for it separately, some do not offer it at all on a free plan. Neither is bad, but it has to be written down.
• The exit. What happens to your items, receipts and reports when you stop paying. Issued fiscal receipts are with the Tax Administration in any case; exporting the rest depends on the vendor.

What to check before you pay for anything

1. Whether the ESIR is in the Tax Administration's Register of approved elements, under the name the vendor gives you.
2. Which PFR it works with: V-PFR only, L-PFR only, or both.
3. What it charges by: month, point of sale, cashier, receipt.
4. Whether there is a test environment in which you can try everything before paying.
5. What data export looks like and what happens on termination.

Short version

• The security element and the V-PFR are free, issued by the Tax Administration.
• You pay for the ESIR (unless it is free), an L-PFR (as we understand the law, mandatory in every business premises unless you sell exclusively over the internet) and hardware.
• For selling on premises the smallest setup is an existing phone or computer, a web ESIR, a V-PFR, an L-PFR and a printer; as we understand it, a V-PFR alone is enough only for selling exclusively over the internet.
• Before paying, check the register, the charging model and the exit.