Serbia: Prohibition on performing activities for one year in cases of invalid QR codes on receipts
Amendments authorize immediate business restrictions for issuing receipts with invalid or mismatched fiscalization QR codes.
september 8, 2026
The National Assembly on August 31, 2026, adopted tax law amendments effective September 8, 2026, providing that a prohibition on performing activities for a period of one year may be imposed when, for the supply of goods or services, a receipt is issued that contains:
- A QR code that, upon verification, is determined not to have been generated through the tax administration’s electronic fiscalization system
- A QR code that leads to a fiscal receipt that does not relate to the relevant supply of goods or services
The amendments also provide that the measure prohibiting the performance of activities in these cases, as well as in cases involving the performance of activities in an area where events are held, will be imposed immediately.
Read a September 2026 report prepared by the KPMG member firm in Serbia