The National Assembly of the Republic of Serbia adopted the Law on Amendments to the Law on Fiscalization (the “Law”) at its session held on 31 August 2026. The Law was published in the Official Gazette of the Republic of Serbia No. 80/2026 as of 31 August 2026.
The Law will enter into force on 8 September 2026.
The most important changes are presented below.
The scope of cases for imposing the prohibition of performing activities has been expanded
The amendments to the Law prescribe that the measure of prohibition of performing activities for a period of one year shall be imposed in cases where, for the supply of goods or services, a receipt is issued containing a QR code which, upon verification, is determined not to have been generated through the Tax Administration’s electronic fiscalization system, or which contains a QR code leading to a fiscal receipt that does not relate to such supply.
It is also prescribed that the measure of prohibition of performing activities in this case, as well as in the case of performing activities in the area where events are held, shall be imposed immediately.
Amendments to the Law on Fiscalization adopted
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