Paušal in Serbia
When a paušal business needs a fiscal receipt
A fiscal receipt is required for sales to private individuals, not for services to businesses. Exempt activities and tougher penalties since September 2026.
In short
A fiscal receipt is required for every sale of goods or services to private individuals, however they pay. It's not needed for services to companies and entrepreneurs outside a retail shop. Some activities are exempt (e.g. legal services, education, some health services). Since September 2026 penalties are stricter, up to a one-year business ban.
When: When you sell to individuals
What to do
If you charge private individuals, you need an approved electronic fiscal device (ESIR); this app doesn't issue fiscal receipts. Check whether your activity is on the exempt list.
Official sources
Other obligations
Tax Administration contact centre: 0700 700 007 or 011 6969 069
This is a plain-language overview, not legal or tax advice. Rules change; when unsure, check the official pages or call the Tax Administration.
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