eFiskalizacija: how to set up fiscal receipts for your online store in Serbia

You opened an online store in Serbia. Your first customer pays with a card. The money lands. But wait — where's the fiscal receipt? If the answer is "I'll figure that out later," you're already breaking the law.

Serbia requires a fiscal receipt for every transaction, including online ones. This isn't optional. The good news: it's not as scary as it sounds. Here's what you actually need to do.

What is eFiskalizacija?

eFiskalizacija is Serbia's electronic fiscalization system, operated by the Tax Administration (Poreska Uprava). Every sale — in-store or online — must generate a fiscal receipt that is electronically registered with the tax authority in real time.

For a child: imagine every time you sell a cookie at your school bake sale, you have to write down the price on a special piece of paper and send a copy to the teacher immediately. That's eFiskalizacija.

The system was introduced in 2022 and applies to all businesses selling goods or services in Serbia, regardless of size.

What do you need?

1. A fiscal device or software solution

For physical stores, this means a fiscal cash register. For online stores, you need a virtual fiscal device (V-PFR) — a software solution that generates fiscal receipts without physical hardware.

Your payment provider can handle this for you. At Polako Finance, fiscal receipts are generated automatically for every online payment — no extra hardware, no manual steps.

2. PIB (Poreska Identifikaciona Broj)

Your tax identification number. Every business in Serbia has one. It's printed on every fiscal receipt.

3. Business bank account

You need a business account (tekući račun) at a Serbian bank. Personal accounts won't work for receiving business payments.

4. ESIR registration

Your electronic fiscal device must be registered with the Tax Administration through the SUF portal (System for Fiscal Receipt Management). Your fiscal solution provider typically handles this registration for you.

How does it work for online payments?

Here's the flow when a customer pays on your website:

1. Customer clicks "Pay" → redirected to payment page
2. Payment is processed by the acquiring bank
3. Fiscal receipt is generated automatically and registered with Poreska Uprava
4. Customer receives a digital receipt (via email or on the confirmation page)
5. Receipt data is stored and available for your accountant

The entire process takes under 3 seconds. The customer doesn't even notice the fiscalization step — it happens in the background.

What information goes on the receipt?

Every fiscal receipt must contain:

• Seller name, address, and PIB
• Date and time of transaction
• Item names, quantities, and prices
• VAT breakdown (if applicable)
• Total amount
• Payment method (card, cash, etc.)
• Unique receipt number
• QR code for verification

Customers can verify any receipt by scanning the QR code, which links to the Tax Administration's verification page.

Common mistakes to avoid

"I'll add fiscalization later." Don't. The Tax Administration conducts inspections, and fines for missing fiscal receipts start at 50,000 RSD and go up to 2,000,000 RSD. For repeat offenders, they can shut your business down for up to 60 days.

"My developer will build a custom solution." Building a PFR-compliant fiscal system from scratch is complex and requires certification. Use an existing certified solution — it's faster and guaranteed to be compliant.

"I only sell online, so I don't need a fiscal receipt." Wrong. Online sales require fiscal receipts just like in-store sales. The law makes no distinction.

"My accountant handles that." Your accountant handles tax filings, but fiscal receipts must be generated at the moment of sale, in real time. This can't be done retroactively.

The easy path

If you're using a payment gateway that supports automatic fiscalization, the entire process is invisible to you. You connect payments, the receipts happen automatically, and your accountant gets clean data at the end of the month.

At Polako Finance, every online payment generates a fiscal receipt that is registered with Poreska Uprava in real time. No V-PFR setup, no SUF registration headaches, no manual receipt generation. It's included in the payment integration.

In short

• eFiskalizacija is mandatory for all sales in Serbia, including online
• You need a PIB, a business bank account, and a registered fiscal device
• For online stores, a virtual fiscal device generates receipts automatically
• Fines for non-compliance: 50,000 to 2,000,000 RSD
• The easiest approach: use a payment provider that handles fiscalization for you