Serbia bans businesses for one year if they issue receipts with fraudulent QR codes
Serbia's amended Law on Fiscalisation sets a one-year ban on doing business for taxpayers that issue receipts with fraudulent QR codes. The ban is imposed immediately. The rule took effect on 8 September 2026.
Serbia has amended its Law on Fiscalisation. Taxpayers that issue receipts with fraudulent QR codes now face a one-year ban on doing business. The ban is imposed immediately. The amendment took effect on 8 September 2026.
Serbia’s National Assembly amended the Law on Fiscalisation to tighten the rules on fraudulent or invalid fiscal receipts. The change was published in Official Gazette No. 80/2026 on 31 August 2026. It entered into force on 8 September 2026, the eighth day after publication.
What counts as a fraudulent QR code
The one-year ban applies when a receipt for goods or services carries a QR code and verification shows any of the following:
- The QR code was not generated through the Tax Administration’s electronic fiscalisation system
- The QR code does not lead to the Tax Administration’s portal
- The QR code leads to a different fiscal receipt, with another amount, date, items, or taxpayer
- The document was later altered, combined, or technically produced
Two cases, two durations
The amendment rewrites Article 12, paragraph 5 of the law. It covers two cases:
- Taxpayers doing business at event venues, such as fairs, festivals and exhibitions, face a ban for the duration of the event.
- Taxpayers that issue receipts with fraudulent QR codes face a ban of one year.
The ban is imposed immediately
A new paragraph 6 states that the ban in both cases is imposed immediately. The Tax Administration enforces the measure.