Frequently Asked Question

The new model of fiscalization requires the use of the electronic fiscalization device (EFD), with which the taxpayer issues a fiscal invoice with the QR (quick response) code at the moment of the transaction. The QR code printed on each invoice enables the customer to check if their invoice is issued according to the law.

Besides the cash register, you can use a computer, tablet or mobile phone as an EFD. 

Each EFD will be based on elements recommended and approved by the Tax Authority. These elements are:

• Sales data controller - SDC (PFR) which can be:,
  • local E-SDC (L-PFR)
  • virtual V-SDC (V-PRF)
• Point of sale - POS (ESIR), 
• Secure Element that Tax Authority issues can be in a form of a:
  • Smart Card (in case of an E-SDC)
  • file – digital certificate (in case of a V-SDC)

The taxpayer has the possibility to develop and implement his own EFD for the purpose of his business needs. In any case the Tax Authority needs to approve and issue the accreditation for that EFD first.

For more information visit https://www.purs.gov.rs/eFiskalizacija.html.