Electronic Fiscal Receipt for Online-Only Retail — Legal Framework Under Article 13(3) of the Pravilnik
The technical preparations for launching an online retail operation in the Republic of Serbia include early analysis of the fiscalization legal framework. One key question that arises: in what form is the fiscal receipt issued when retail trade is conducted exclusively over the internet? This note summarizes the answer that follows from the applicable regulations.
Three Sources of Law
Three documents together define the obligation to issue a fiscal receipt for internet retail:
| Act | Short name | Latest amendments |
|---|---|---|
| Law on Fiscalization | ZF | Official Gazette of RS No. 153/20, 96/21, 138/22 |
| Pravilnik on Types of Fiscal Receipts, Transaction Types, Payment Methods, References to Other Documents and Other Elements of the Fiscal Receipt | Pravilnik | Official Gazette of RS No. 31/21, 99/21, 10/22, 49/22, 50/22, 57/22 |
| Ministry of Finance Opinion No. 011-00-00795/2022-04 | Opinion | 25.04.2023 |
This note refers to the version of the regulations in force as of 22.04.2026.
Article 13 of the Pravilnik — Three Paragraphs
Article 13 of the Pravilnik on Types of Fiscal Receipts prescribes the following three paragraphs concerning the manner of issuing a fiscal receipt:
Paragraph 1. A fiscalization obligor, through an electronic fiscal device, issues the fiscal receipt to the buyer of goods, or to the user of services, in printed form, which enables verification of the fiscal receipt in accordance with Article 10(1) of the Law.
Paragraph 2. A fiscalization obligor may deliver the fiscal receipt referred to in paragraph 1 of this article electronically, exclusively with the consent of the buyer of goods or the user of services.
Paragraph 3. Notwithstanding paragraphs 1 and 2 of this article, a fiscalization obligor engaged in retail trade exclusively over the internet, through an electronic fiscal device, issues the fiscal receipt to the buyer of goods, or the user of services, in electronic form, which enables verification of the fiscal receipt in accordance with Article 10(1) of the Law.
What This Means in Practice
The three paragraphs offer three distinct models for issuing a fiscal receipt:
Para. 1 — Physical Premises
Brick-and-mortar retail outlets. A printed fiscal receipt is delivered to the buyer at the point of sale.
Para. 2 — Hybrid With Consent
A printed receipt may also be delivered electronically, but only with the buyer's explicit consent. The printed copy remains mandatory.
Para. 3 — Internet-Only
An obligor operating exclusively over the internet issues the fiscal receipt only in electronic form. A printed copy is not required.
The distinction matters: paragraph 2 grants an option to deliver electronically as a supplement to the printed receipt, while paragraph 3 permits electronic form to be the sole mode of issuance.
Ministry of Finance Opinion No. 011-00-00795/2022-04
The interpretation of paragraph 3 is given in Ministry of Finance Opinion No. 011-00-00795/2022-04 of 25.04.2023. The Opinion addresses the specific case of a business engaged in retail trade in textiles in specialized stores in Serbia, which sought to deliver fiscal receipts only by electronic means with the buyer's consent.
The Ministry of Finance took the position:
"A fiscalization obligor — in this specific case a business engaged in retail trade in textiles in specialized stores in Serbia — is required, at the retail outlet, to issue the buyer with a printed fiscal receipt at the point of sale; exceptionally, such a printed fiscal receipt may also be delivered to the buyer electronically, with the exclusive consent of the buyer of goods or the user of services."
And, separately and explicitly, on internet-only retail:
"A fiscalization obligor engaged in retail trade exclusively over the internet, through an electronic fiscal device, issues the fiscal receipt to the buyer of goods, or to the user of services, in electronic form, which enables verification of the fiscal receipt in accordance with Article 10(1) of the Law (Article 13(3) of the Pravilnik)."
This position of the Ministry of Finance is authoritative — it may be cited in tax proceedings and internal audit documentation as the basis for the manner of issuing receipts in internet retail.
Conditions the Obligor Must Meet
To apply the regime under paragraph 3, a fiscalization obligor must satisfy the following technical conditions:
- The electronic fiscal device must be approved by the Tax Administration (a fiscal receipt processor + an electronic system for issuing receipts, in line with Article 6 of ZF).
- Retail trade is conducted exclusively over the internet — if there is any parallel physical sales channel (even occasional), the regime under paragraph 3 does not apply to that channel.
- The electronic form of the fiscal receipt must enable verification in accordance with Article 10(1) of ZF — which in practice means the receipt must contain a QR code or hyperlink for verification on the Tax Administration portal.
What Lies Outside the Scope of This Note
The legal framework around paragraph 3 is clear with respect to the form in which the fiscal receipt is issued. Other related questions — for example:
- the question of the moment of supply in the case of advance payment (Avans-Prodaja vs Promet-Prodaja),
- the question of the moment a fiscal receipt is issued for cash-on-delivery shipments (otkupnina),
- the demarcation between retail trade and B2B trade when a buyer in an online store provides a tax identification number (PIB),
- obligations under the Law on Electronic Invoicing (SEF) for trade with legal entities,
require a separate legal analysis that exceeds the scope of this note and, in borderline cases, the procurement of an individual Opinion of the Ministry of Finance.
Two Channels for Authoritative Interpretation
The Republic of Serbia offers two channels for obtaining an authoritative interpretation of tax regulations:
| Channel | Characteristics |
|---|---|
| Tax Administration Contact Center | Quick response (3–7 business days). Provides general information from tax regulations. Information is non-binding. Suitable for confirmation of general matters and pointers to relevant Opinions. |
| Ministry of Finance Opinion | Written request, waiting period of several weeks to months. Provides a binding interpretation for the specific case, which can be cited in tax proceedings and audit documentation. Suitable for high-financial-risk questions. |
The strategy that follows from a comparative analysis of these two channels: the Contact Center serves to map the legal terrain, the Opinion to obtain legal certainty in borderline cases.
Conclusion
Article 13(3) of the Pravilnik, combined with Ministry of Finance Opinion No. 011-00-00795/2022-04, provides a clear legal basis for issuing fiscal receipts exclusively in electronic form when retail trade is conducted exclusively over the internet. A fiscalization obligor that meets the conditions of that paragraph may configure the fiscal receipt issuance system to deliver receipts to buyers electronically (with a QR code for verification), without an obligation to print physical copies.
This note does not replace consultation with a licensed accountant (knjigovođa), tax advisor, or attorney in a specific case.
This text is a technical legal reference and not a sales offer or legal opinion. The cited regulations refer to the version in force as of 22.04.2026.