Serbia has amended its Law on Fiscalisation, allowing the Tax Administration to immediately shut down businesses that issue fraudulent QR-coded fiscal receipts, with certain violations triggering a one-year prohibition on conducting business.
Serbia’s parliament amended the Law on Fiscalisation, introducing strict penalties for taxpayers who issue fraudulent or invalid electronic receipts. The change was published in Official Gazette No. 80/2026 on 8 September 2026. The Tax Administration now has authority to shut down businesses that breach the new requirements.
Two categories trigger the one-year prohibition
The ban applies to two types of violations.
First, taxpayers conducting business at temporary event venues such as fairs, festivals, exhibitions, and cultural or sporting gatherings face suspension for the duration of the event.
Second, taxpayers who issue invoices containing fraudulent QR codes face a one-year prohibition.
A QR code qualifies as fraudulent if it was not generated through the Tax Administration’s official system, leads to a fiscal receipt that does not match the actual transaction, or points to an incorrect receipt showing different amounts, dates, items, or another taxpayer’s details. Altered, combined, or artificially generated documents also trigger enforcement action.
Enforcement begins immediately
The Tax Administration implements these prohibitions without delay. Unlike prior regulations that allowed a grace period, the new rules take effect the moment a violation is detected. The amendment entered into force on 8 September 2026, eight days after publication.
