Serbia's fiscalization amendment was published on 31 August 2026 and took effect on 8 September 2026

What changed in detail

The Law on Amendment and Supplement of the Law on Fiscalization was published in Službeni glasnik RS No. 80/2026 on 31 August 2026. The law provides that it enters into force on the eighth day from publication, which is 8 September 2026.

It amends Article 12(5) of the Law on Fiscalization. A one-year ban on carrying out business is imposed on a taxpayer that issues a receipt carrying a QR code that is verified as not generated through the Tax Administration’s electronic fiscalization system, that leads to another receipt, or that is a subsequently altered document. A new paragraph 6 provides that the ban is imposed immediately.

This corrects the earlier record of this amendment, which gave the publication date as 1 September 2026 and the effective date as 9 September 2026. The consolidated text published by the Pravno-informacioni sistem lists the amendment as issue 80 of 31 August 2026.

What it means

The substantive rule is unchanged; only the dates move by one day. The correction matters for anyone who recorded the effective date for compliance purposes: the one-year ban applied from 8 September 2026, not 9 September.

Point-of-sale systems should generate receipt QR codes only through the Tax Administration’s electronic fiscalization system, since the penalty is immediate once a code fails verification.