# Serbia ESIR Receipt QR

> Source: https://docs.barcoder.ai/docs/standards/serbia-esir-receipt-qr
> research date 2026-10-30 · extracted at 2026-10-30
> Publisher: Barcoder — encyclopedia of QR, barcode and payment-code standards

Specifications:
- [Zakon o fiskalizaciji (Law on Fiscalization), Official Gazette 153/2020, 96/2021, 138/2022, 80/2026, Ministry of Finance consolidated text](https://www.mfin.gov.rs//upload/media/EJdlXu_6a9fd874cfaa1.docx)
- [Rulebook on types of fiscal receipts, Official Gazette 31/2021](https://www.mfin.gov.rs//upload/media/p5gc3u_60ec28f3959a8.pdf)
- [Rulebook on the manner of verifying reported fiscal receipts, consolidated text](https://www.mfin.gov.rs//upload/media/KPG1Ug_618237bfa9877.docx)
- [TaxCore | SUF Support, Tax Administration help portal](https://tap.suf.purs.gov.rs/help)
- [Technical guides, Tax Administration of Serbia](https://purs.gov.rs/eFiskalizacija/tehnicki-vodic.html)

## Overview

The **Serbian fiscal receipt QR code** is the verification code on every printed fiscal receipt under Serbia's e-fiscalisation system. It is required by Article 5 of the Law on Fiscalization (*Zakon o fiskalizaciji*), which lists a "two-dimensional bar code (QR)" for verification as a mandatory receipt element, with a verification hyperlink taking its place on electronic receipts <sup>[1][1]</sup>.

The symbol is a [URL QR](https://docs.barcoder.ai/docs/standards/url-qr): an ordinary [QR Code](https://docs.barcoder.ai/docs/standards/qr-code) holding an `https://suf.purs.gov.rs/v/?vl=…` address <sup>[14][14]</sup>. The `vl` parameter is a Base64 binary record carrying the receipt counters, total, timestamp, encrypted internal data and digital signature <sup>[10][10]</sup> <sup>[14][14]</sup>. Scanning it opens the Tax Administration's verification system, which confirms the receipt and shows its contents <sup>[3][3]</sup>.

## History

Before e-fiscalisation, retail sales were recorded on fiscal cash registers under the Law on Fiscal Cash Registers (Official Gazette 135/04 and 93/12) <sup>[1][1]</sup>.

- **21 December 2020:** the Law on Fiscalization was published in Official Gazette 153/2020 <sup>[1][1]</sup>.
- **31 March and 2 April 2021:** the implementing rulebooks appeared in Official Gazette 31/2021 and the Government decree on electronic fiscal devices in 32/2021 <sup>[2][2]</sup> <sup>[3][3]</sup> <sup>[6][6]</sup>. The rulebooks were in force from 8 April 2021 and set a start date of 1 January 2022 <sup>[2][2]</sup> <sup>[3][3]</sup> <sup>[21][21]</sup>.
- **13 July 2021:** the first edition of the technical guide for reviewing ESIR and L-PFR products is dated this day (the source uses DD.MM.YYYY) <sup>[9][9]</sup>.
- **October 2021:** amendments moved the start forward. Gazette 96/2021 set the law's application date at 1 November 2021, and an amending rulebook did the same for the verification rulebook, replacing 1 January 2022 <sup>[1][1]</sup> <sup>[5][5]</sup>. The consolidated text cites that amendment as Gazette 99/2021 <sup>[4][4]</sup>.
- **1 November 2021 to 30 April 2022:** the transition period for taxpayers <sup>[1][1]</sup>.
- **1 May 2022:** the Law on Fiscal Cash Registers ceased to apply <sup>[1][1]</sup>, and the Tax Administration dates full application of e-fiscalisation to this day <sup>[7][7]</sup>.
- **September 2022:** a trade news site reported that a citizen check of receipts by QR scan had started the week before, alongside the new Tax Alarm reporting app <sup>[26][26]</sup>.
- **31 August 2026:** Gazette 80/2026 added a specific penalty for false QR codes, in force from 8 September 2026 <sup>[1][1]</sup> <sup>[22][22]</sup> (see [Status](#status)).

The software behind the system is **TaxCore**, a product of Data Tech International (DTI) <sup>[20][20]</sup>. The Tax Administration's help portal is branded "TaxCore | СУФ Подршка" <sup>[12][12]</sup>, and the footer of its verification page carries a DTI copyright <sup>[13][13]</sup>. DTI's generic developer guide predates the Serbian law: revision entries in version 2.6 run from at least December 2017, and the PDF was created in March 2020 <sup>[10][10]</sup>.

## Technical specification

### Terms

| Serbian term | Meaning | Source |
|---|---|---|
| **EFU** (*elektronski fiskalni uređaj*) | Electronic fiscal device: one PFR, one or more ESIRs, and a security element | <sup>[1][1]</sup> |
| **ESIR** (*elektronski sistem za izdavanje računa*) | Approved system in which the sale is entered and from which the receipt is issued | <sup>[1][1]</sup> |
| **PFR** (*procesor fiskalnih računa*) | Approved processor that formats the receipt, creates the electronic signature and transfers data to the SUF | <sup>[1][1]</sup> |
| **L-PFR / V-PFR** | Local processor, or virtual processor run in the SUF | <sup>[1][1]</sup> <sup>[7][7]</sup> |
| **BE** (*bezbednosni element*) | Security element holding the taxpayer's electronic certificate, used to sign receipts | <sup>[1][1]</sup> |
| **SUF** (*sistem za upravljanje fiskalizacijom*) | The Tax Administration's fiscalisation management system | <sup>[1][1]</sup> |
| **ESF** (*elektronski servis za fiskalizaciju*) | The taxpayers' portal for managing e-fiscalisation; it can also issue receipts | <sup>[7][7]</sup> <sup>[12][12]</sup> |

The law gives a taxpayer two kinds of device: one with its own processor, which can keep issuing receipts when the internet is down, and one using a processor in the SUF, which works only online. A taxpayer on the online-only kind must generally keep at least one offline-capable device in each business premises; internet-only sellers are excepted <sup>[1][1]</sup>.

### What the rules require of the symbol

- **Shape and size:** square, not smaller than 40 × 40 mm and not larger than 50 × 50 mm <sup>[2][2]</sup>. The Tax Administration's technical review guide (version 1.15, 2023) repeats this <sup>[9][9]</sup>.
- **No graphics:** the code must not be printed on an image or logo, and must not contain one <sup>[2][2]</sup>.
- **Content:** the rulebook says the code contains all elements of the electronic signature <sup>[2][2]</sup>. The technical review guide says it contains the URL for checking the receipt, plus the internal data and digital signature used for detailed analysis <sup>[9][9]</sup>.
- **Electronic receipts:** a verification hyperlink, reachable from any internet-connected device <sup>[2][2]</sup>. The verification rulebook, as amended, also covers scanning a QR code on a receipt sent to the buyer electronically <sup>[4][4]</sup>.

The rulebook's annex shows a sample code <sup>[2][2]</sup>. No source fetched for this article sets the QR version or error-correction level. DTI's guide says the device returns the QR as a Base64-encoded GIF image <sup>[10][10]</sup>, and its change log records that a 384 × 384 px dimension was removed in February 2018 <sup>[10][10]</sup>. The Serbian guide requires the printers supported by an ESIR to be able to print the code <sup>[9][9]</sup>.

### URL and payload

The URL has this structure (structurally illustrative, with no real receipt data):

```text
https://suf.purs.gov.rs/v/?vl=<URL-encoded Base64 of the binary record>
```

The host and the `vl` parameter come from a third-party parser, which rejects other hosts <sup>[14][14]</sup>. DTI's guide says only that the base URL reaches the device through an "Update Verification URL" command, and that the Base64 string is further encoded to comply with URL rules <sup>[10][10]</sup>. The parser warns that a plain query-string parser would turn `+` into a space <sup>[14][14]</sup>.

Record layout, from DTI's generic guide <sup>[10][10]</sup> and the third-party parser <sup>[14][14]</sup>:

| Offset | Bytes | Field | Encoding |
|---|---|---|---|
| 0 | 1 | Version | `0x02` in DTI's guide |
| 1 | 8 | RequestedBy (UID) | ASCII |
| 9 | 8 | SignedBy (UID) | ASCII |
| 17 | 4 | Total counter | 32-bit little-endian |
| 21 | 4 | Counter for this document type | 32-bit little-endian |
| 25 | 8 | Total amount × 10,000 | 64-bit little-endian |
| 33 | 8 | Date and time, Unix milliseconds | 64-bit big-endian |
| 41 | 1 | Invoice type | See below |
| 42 | 1 | Transaction type | `0` sale, `1` refund |
| 43 | 1 | Buyer ID length (*n*) | Unsigned byte |
| 44 | *n* | Buyer ID | ASCII |
| 44 + *n* | 256 or 512 | Encrypted internal data | Binary |
| next | 256 | Signature | Binary |
| last | 16 | MD5 of all preceding bytes | Parser only, see [Source limits](#source-limits) |

Reading the record:

- **UID:** 8 alphanumeric characters assigned to each smart card and embedded in its certificate <sup>[10][10]</sup>. The parser builds the printed receipt number as `RequestedBy-SignedBy-TotalCounter` <sup>[15][15]</sup>.
- **Internal data:** encrypted fiscal data that only the tax authority's system can read <sup>[10][10]</sup>.
- **Invoice type:** DTI's guide lists `0` normal, `1` pro forma, `2` copy, `3` training <sup>[10][10]</sup>. The parser adds `4` advance, which matches Serbia's rulebook, where advance is a receipt type of its own <sup>[2][2]</sup> <sup>[16][16]</sup>.
- **Receipt counter suffix:** the parser prints the type counter, total counter and a two-letter code, such as `ПП` (*promet prodaja*, normal sale) or `АР` (*avans refundacija*, advance refund) <sup>[15][15]</sup> <sup>[16][16]</sup>. Most of these codes also appear on the verification form <sup>[13][13]</sup> and in the technical review guide <sup>[9][9]</sup>.
- **Length:** the parser accepts 572 to 848 bytes and reads 512 bytes of internal data when the record exceeds 592 bytes <sup>[14][14]</sup>. Arithmetically, 572 is the record with no buyer ID (44 + 256 + 256 + 16), and 848 is 512-byte internal data with a 20-byte buyer ID. The 20-byte limit is an inference from those bounds, not a stated rule.
- **Buyer ID:** a code prefix then a value, shown in the technical review guide as `10:` followed by a tax number <sup>[9][9]</sup>.

**Worked sizes (computed for this article with segno 1.6.6 on random bytes, not taken from a real receipt or a spec):** a 572-byte record gives a URL of about 850 characters, needing QR version 20 (97 × 97 modules) at level L or 23 (109 × 109) at level M. An 848-byte record gives about 1,220 characters, needing version 25 (117 × 117) at L or 29 (133 × 133) at M. At the permitted 40 to 50 mm, that means modules of roughly 0.3 to 0.5 mm, which is why the rule sets a large minimum for a code on a 58 or 80 mm receipt roll <sup>[9][9]</sup> <sup>[10][10]</sup>. That last link is this article's reading, not a stated reason.

### Verification

Under the verification rulebook <sup>[3][3]</sup> <sup>[4][4]</sup>:

- A buyer can check a receipt immediately after issue, whichever device issued it, and whether or not its data has yet reached the Tax Administration.
- The check needs an internet connection and can be repeated, in more than one way.
- The result is one of three notices: system unavailable, receipt incorrect, or receipt correct.
- A correct receipt shows its contents, with an option to download an electronic copy and to join a fiscal lottery or similar promotion if one is running.
- Checks remain possible for 10 years from the issue date.

The rule that a receipt can be checked before its data is submitted fits a URL that carries the signed record itself, but that link is an inference. Without a QR code or URL, a form at `suf.purs.gov.rs/verify/` takes the PFR receipt number, the receipt counter, the total and the PFR time <sup>[13][13]</sup> <sup>[24][24]</sup>. A third-party report says it returns the same view as a scan, including the receipt's text in a "Journal" section <sup>[24][24]</sup>.

A help page titled "Scanning an invoice with JSON response" exists on the portal <sup>[12][12]</sup>, but its text could not be retrieved. The third-party parser sends a `GET` to the receipt URL with an `Accept: application/json` header and treats any status other than 200 as an error <sup>[27][27]</sup>. Treat that as observed client behaviour, not a documented contract.

**Decoding is not verifying.** A parser can read the amount, date and counters offline <sup>[17][17]</sup>, and the parser's MD5 check only detects a damaged payload <sup>[14][14]</sup>. Authenticity comes from the Tax Administration's check. Even that needs the buyer to compare what is shown with the receipt in hand: the 2026 bill describes codes copied from earlier genuine receipts onto fake ones <sup>[8][8]</sup>.

## Use cases

- **Consumer checks.** Any buyer can confirm that a sale was recorded by scanning the code <sup>[3][3]</sup> <sup>[26][26]</sup>.
- **Inspection and enforcement.** A code that fails verification, leads away from the Tax Administration's portal, or leads to another receipt is grounds for a one-year ban on activity <sup>[1][1]</sup>.
- **Non-receipt documents.** Copies, training receipts and pro formas are issued through the same device, but must be marked "ОВО НИЈЕ ФИСКАЛНИ РАЧУН" ("this is not a fiscal receipt") in text at least twice the size of the rest <sup>[2][2]</sup>.
- **Online shops and vending machines.** Internet-only sellers issue electronic receipts with the hyperlink, and vending operators may offer them <sup>[2][2]</sup> <sup>[7][7]</sup>.
- **Reporting.** The verification system has help pages for reporting a suspicious receipt or a missing one <sup>[12][12]</sup>.
- **Expense and receipt tools.** Open-source libraries turn the code into structured item, tax and store data <sup>[17][17]</sup> <sup>[18][18]</sup>.

## Implementations

No open-source encoder was found. A valid code requires a signature and encrypted internal data from a security element issued by the Tax Administration <sup>[1][1]</sup> <sup>[10][10]</sup>, so generating one is the job of an approved ESIR and PFR, listed in the Tax Administration's register <sup>[1][1]</sup>. The QR drawing itself is a standard [URL QR](https://docs.barcoder.ai/docs/standards/url-qr) task.

All the decoders found have fewer than 10 stars, and are listed because nothing larger turned up:

| Project | Language | Stars | Last active | What it does |
|---|---|---|---|---|
| [turanjanin/serbian-fiscal-receipts-parser](https://github.com/turanjanin/serbian-fiscal-receipts-parser) | PHP 8.1+ | 4 | March 2026 | Decodes the `vl` record offline; fetches and parses receipts; MIT <sup>[17][17]</sup> <sup>[30][30]</sup> |
| [Innovigo/sr-invoice-parser](https://github.com/Innovigo/sr-invoice-parser) | Python | 8 | Not shown | Scrapes the receipt page from a QR URL or HTML, rather than decoding `vl` <sup>[18][18]</sup> |
| [tuckdesign/rs-invoice-qrcode-reader](https://github.com/tuckdesign/rs-invoice-qrcode-reader) | PHP 7.4+ | 0 | January 2025 (version 0.4) | Reads the QR from a PDF or image with optional zbar and xpdf tools, then gets JSON <sup>[19][19]</sup> |

The Tax Administration also publishes a free ESIR of its own, "ESIR Poreska uprava RS", with help pages on the portal <sup>[12][12]</sup>.

## Comparison

| | Serbian fiscal receipt QR | [NBS IPS QR](https://docs.barcoder.ai/docs/standards/nbs-ips-qr) |
|---|---|---|
| Purpose | Prove a sale was recorded | Start a payment |
| Issuer of the rules | Tax Administration, Ministry of Finance <sup>[1][1]</sup> | National Bank of Serbia <sup>[29][29]</sup> |
| Payload | HTTPS URL with Base64 binary <sup>[14][14]</sup> | Plain text `TAG:value` pairs, such as `K:PR\|V:01\|…` <sup>[29][29]</sup> |
| Scanned with | Any device that can scan a QR code and go online <sup>[3][3]</sup> | A bank's m-banking app <sup>[29][29]</sup> |
| Signed | Yes, by the security element <sup>[1][1]</sup> | Not established by the sources used here |

Choose by job: one is a tax proof after the sale, the other a payment instruction before it.

Within the [URL QR](https://docs.barcoder.ai/docs/standards/url-qr) family, this format differs from an ordinary link because the URL is not a pointer alone. The record travels with the signature inside it, so the code stays long and dense, as the worked sizes show. A short ID resolved by the server would give a smaller symbol, at the cost of the record no longer being carried by the receipt.

DTI says it has carried out fiscal projects for many governments <sup>[20][20]</sup>. Its generic TaxCore guide, with the same record layout, is also hosted on the Fiji Revenue and Customs Service's website <sup>[11][11]</sup>. Implementers should check each country's own rules before reusing a parser: invoice type `4`, for one, appears in the Serbian parser but not in the generic table <sup>[10][10]</sup> <sup>[16][16]</sup>.

## Fun facts

- Scanning a receipt also reports it: DTI says a scan sends the transaction details to the tax authority automatically and anonymously <sup>[20][20]</sup>. This is the vendor's claim, not found in the law or rulebooks.
- The 2026 penalty came from a real inspection. A taxpayer ran a legal device and an unauthorised second system side by side in the same premises, and the second printed look-alike receipts with QR codes lifted from earlier genuine receipts <sup>[8][8]</sup>.

## Status

**Active and mandatory.** Article 4 makes every retail seller paying self-employment income tax or corporate profit tax record each retail sale on an electronic fiscal device, whatever the payment method. The Government may exempt certain activities by decree <sup>[1][1]</sup>. Article 5 makes the QR code or hyperlink a mandatory receipt element <sup>[1][1]</sup>. A receipt is printed by default, while internet-only sellers issue it electronically <sup>[2][2]</sup> <sup>[7][7]</sup>.

**Latest legal change.** Gazette 80/2026 of 31 August 2026 amended Article 12: a receipt with a QR code found not to have been generated through the Tax Administration's system, leading elsewhere than its portal, or leading to a receipt for a different sale, amount, date, items or taxpayer, brings a one-year ban, imposed immediately <sup>[1][1]</sup>. It replaces, for this case, the 15-day, 90-day and one-year ladder for other failures to record sales <sup>[1][1]</sup> <sup>[23][23]</sup>. The law enters into force on the eighth day after publication, and KPMG gives 8 September 2026 <sup>[8][8]</sup> <sup>[22][22]</sup>. It adds no new QR requirement, because the code was already mandatory.

**Technical guides.** The Tax Administration lists its guides on its site, with no versions shown <sup>[28][28]</sup>. The latest version found is 1.17, reported on 12 August 2024 by a trade news site <sup>[25][25]</sup>. A later version may exist.

### Source limits

- **Serbian spec not retrieved.** The Tax Administration's "Create Verification URL" and "QR code" help pages exist <sup>[12][12]</sup> <sup>[14][14]</sup>, but they returned redirects, connection failures or navigation only. The byte layout here rests on DTI's generic guide, version 2.6 of 2020, hosted by a third party <sup>[10][10]</sup>, and on a third-party parser <sup>[14][14]</sup>. Neither is a Serbian official text. The technical review guide confirms the code's general content, not the layout <sup>[9][9]</sup>.
- **Offset conflict.** DTI's table starts DateAndTime at byte 29, though the 8-byte amount before it starts at 25 <sup>[10][10]</sup> <sup>[11][11]</sup>. The guide's change log records the amount growing from 4 to 8 bytes in December 2017 <sup>[10][10]</sup>, and the parser reads the field at 33 <sup>[14][14]</sup>. This article uses 33, and its later offsets follow. The table's start column appears not to have been updated.
- **MD5 trailer.** The 16-byte hash appears in the parser, which rejects records that fail it <sup>[14][14]</sup>, but not in DTI's version 2.6 table <sup>[10][10]</sup>. It may be a later or Serbian addition. This could not be confirmed.
- **Pro forma suffix.** The parser uses `РП` and `РР` for pro formas <sup>[16][16]</sup>, while the verification form lists `ПД` and `РД` in the matching place <sup>[13][13]</sup>. The form does not explain its codes, so which is current could not be settled.
- **Rulebook consolidation.** The size rule is quoted from the 2021 rulebook text <sup>[2][2]</sup> and the 2023 guide <sup>[9][9]</sup>. A consolidated rulebook text was not found, so later amendments to that article cannot be ruled out.

## Sources

[1] [Zakon o fiskalizaciji (Law on Fiscalization), consolidated text with Official Gazette 153/2020, 96/2021, 138/2022 and 80/2026](https://www.mfin.gov.rs//upload/media/EJdlXu_6a9fd874cfaa1.docx) — Ministry of Finance of Serbia, accessed 2026
[2] [Rulebook on types of fiscal receipts, transaction types, payment methods and other receipt elements, Official Gazette 31/2021](https://www.mfin.gov.rs//upload/media/p5gc3u_60ec28f3959a8.pdf) — Ministry of Finance of Serbia, accessed 2026
[3] [Rulebook on the manner of verifying reported fiscal receipts, Official Gazette 31/2021](https://www.mfin.gov.rs/upload/media/0wMpVv_60ec281e9a0f3.pdf) — Ministry of Finance of Serbia, accessed 2026
[4] [Rulebook on the manner of verifying reported fiscal receipts, consolidated text](https://www.mfin.gov.rs//upload/media/KPG1Ug_618237bfa9877.docx) — Ministry of Finance of Serbia, accessed 2026
[5] [Rulebook amending the rulebook on verifying reported fiscal receipts](https://www.neobilten.com/wp-content/uploads/2021/10/Pravilnik-o-izmenama-Pravilnika-o-nacinu-provere-prijavljenih-fiskalnih-racuna.pdf) — Neobilten copy of the text, file dated October 2021, accessed 2026
[6] [Decree on the register of elements of electronic fiscal devices, Official Gazette 32/2021](https://www.mfin.gov.rs//upload/media/SXjoqe_60ec20cddbce6.docx) — Ministry of Finance of Serbia, accessed 2026
[7] [Obaveze obveznika fiskalizacije (Obligations of fiscalisation taxpayers), January 2025](https://purs.gov.rs/upload/media/2025/3/7/759121/Obaveze_obveznika_fiskalizacije_jan.pdf) — Tax Administration of Serbia, accessed 2026
[8] [Bill amending the Law on Fiscalization, with explanatory statement](https://www.parlament.gov.rs/upload/archive/files/cir/pdf/predlozi_zakona/14_saziv/2591-26.pdf) — National Assembly of Serbia, 2026, accessed 2026
[9] [Technical instructions for the administrative and technical review of ESIR or L-PFR functionality, version 1.15](https://www.pio.rs/sites/default/files/Penzionerske%20kartice/2023/%D0%A2%D0%B5%D1%85%D0%BD%D0%B8%D1%87%D0%BA%D0%BE%20%D1%83%D0%BF%D1%83%D1%82%D1%81%D1%82%D0%B2%D0%BE%20%D0%B7%D0%B0%20%D0%B0%D0%B4%D0%BC%D0%B8%D0%BD%D0%B8%D1%81%D1%82%D1%80%D0%B0%D1%82%D0%B8%D0%B2%D0%BD%D0%B8%20%D0%B8%20%D1%82%D0%B5%D1%85%D0%BD%D0%B8%D1%87%D0%BA%D0%B8%20%D0%BF%D1%80%D0%B5%D0%B3%D0%BB%D0%B5%D0%B4%20%D1%84%D1%83%D0%BD%D0%BA%D1%86%D0%B8%D0%BE%D0%BD%D0%B0%D0%BB%D0%BD%D0%BE%D1%81%D1%82%D0%B8%20%D0%95%D0%A1%D0%98%D0%A0-%D0%B0%20%D0%B8%D0%BB%D0%B8%20%D0%9B-%D0%9F%D0%A4%D0%A0-%D0%B0.pdf) — Tax Administration of Serbia, copy hosted by the Republic Pension Fund (PIO), 2023, accessed 2026
[10] [Technical Instructions for E-SDC Developers, version 2.6](https://www.link247.com.au/LinkCustomerSupport/Framework/AttachmentView.aspx?AttachmentID=390594D0-4548-4D84-BF8B-0A7F1F3ECF00) — Data Tech International, copy hosted by a third party, PDF created 2020, accessed 2026
[11] [Technical Instructions for E-SDC Developers, version 2.3](https://www.frcs.org.fj/wp-content/uploads/2018/04/TaxCore-Technical-Instructions-for-E-SDC-Developers-v.2.3-.pdf) — Data Tech International, hosted by the Fiji Revenue and Customs Service, accessed 2026
[12] [TaxCore | СУФ Подршка help portal index](https://tap.suf.purs.gov.rs/help) — Tax Administration of Serbia, accessed 2026
[13] [Invoice verification form](https://suf.purs.gov.rs/verify/) — Tax Administration of Serbia, accessed 2026
[14] [UrlDecoder.php, serbian-fiscal-receipts-parser](https://raw.githubusercontent.com/turanjanin/serbian-fiscal-receipts-parser/master/src/UrlDecoder.php) — third-party open-source code, accessed 2026
[15] [UrlPayload.php, serbian-fiscal-receipts-parser](https://raw.githubusercontent.com/turanjanin/serbian-fiscal-receipts-parser/master/src/Data/UrlPayload.php) — third-party open-source code, accessed 2026
[16] [ReceiptType.php, serbian-fiscal-receipts-parser](https://raw.githubusercontent.com/turanjanin/serbian-fiscal-receipts-parser/master/src/Data/ReceiptType.php) — third-party open-source code, accessed 2026
[17] [turanjanin/serbian-fiscal-receipts-parser](https://github.com/turanjanin/serbian-fiscal-receipts-parser) — GitHub, accessed 2026
[18] [Innovigo/sr-invoice-parser](https://github.com/Innovigo/sr-invoice-parser) — GitHub, accessed 2026
[19] [tuckdesign/rs-invoice-qrcode-reader](https://github.com/tuckdesign/rs-invoice-qrcode-reader) — GitHub, with the [Packagist listing](https://packagist.org/packages/tuckdesign/rs-invoice-qrcode-reader), accessed 2026
[20] [TaxCore FAQ](https://dti.rs/taxcore/faq/) — Data Tech International, accessed 2026
[21] [New Rulebooks Related to Application of the Law on Fiscalization Adopted](https://kpmg.com/rs/en/insights/tax-alerts/2021/05/new-rulebooks-related-to-application-of-the-law-on-fiscalization-adopted.html) — KPMG Serbia, 24 May 2021, accessed 2026
[22] [Serbia: Prohibition on performing activities for one year in cases of invalid QR codes on receipts](https://kpmg.com/us/en/taxnewsflash/news/2026/09/serbia-prohibition-performing-activities-one-year-invalid-qr-codes-receipts.html) — KPMG, September 2026, accessed 2026
[23] [Serbia updated the fiscal law relevant to cases of invalid QR codes on fiscal receipts](https://www.fiscal-requirements.com/news/5959-serbia-updated-the-fiscal-law-relevant-to-cases-of-invalid-qr-codes-on-fiscal-receipts) — Fiscal Solutions, 10 September 2026, accessed 2026
[24] [Checking the fiscal receipts in Serbia if no QR code is not available](https://www.fiscal-requirements.com/news/1893-checking-the-fiscal-receipts-in-serbia-if-no-qr-code-is-not-available) — Fiscal Solutions, 16 December 2022, accessed 2026
[25] [Another version of Technical Guidelines for ESIR and LPFR 1.17 is published in Serbia](https://www.fiscal-requirements.com/news/3170-another-version-of-technical-guidelines-for-esir-and-lpfr-117-is-published-in-serbia) — Fiscal Solutions, 12 August 2024, accessed 2026
[26] [Tax Alarm, a mobile application for reporting tax irregularities, is introduced in Serbia](https://www.fiscal-requirements.com/news/1662-tax-alarm-a-mobile-application-for-reporting-tax-irregularities-is-introduced-in-serbia) — Fiscal Solutions, 12 September 2022, accessed 2026
[27] [Fetcher.php, serbian-fiscal-receipts-parser](https://raw.githubusercontent.com/turanjanin/serbian-fiscal-receipts-parser/master/src/Fetcher.php) — third-party open-source code, accessed 2026
[28] [Technical guides](https://purs.gov.rs/eFiskalizacija/tehnicki-vodic.html) — Tax Administration of Serbia, accessed 2026
[29] [Serbia country report](https://docs.barcoder.ai/docs/payments/RS) — Barcoder corpus, accessed 2026
[30] [Commit history, serbian-fiscal-receipts-parser](https://github.com/turanjanin/serbian-fiscal-receipts-parser/commits/master/) — GitHub, accessed 2026

[1]: https://www.mfin.gov.rs//upload/media/EJdlXu_6a9fd874cfaa1.docx
[2]: https://www.mfin.gov.rs//upload/media/p5gc3u_60ec28f3959a8.pdf
[3]: https://www.mfin.gov.rs/upload/media/0wMpVv_60ec281e9a0f3.pdf
[4]: https://www.mfin.gov.rs//upload/media/KPG1Ug_618237bfa9877.docx
[5]: https://www.neobilten.com/wp-content/uploads/2021/10/Pravilnik-o-izmenama-Pravilnika-o-nacinu-provere-prijavljenih-fiskalnih-racuna.pdf
[6]: https://www.mfin.gov.rs//upload/media/SXjoqe_60ec20cddbce6.docx
[7]: https://purs.gov.rs/upload/media/2025/3/7/759121/Obaveze_obveznika_fiskalizacije_jan.pdf
[8]: https://www.parlament.gov.rs/upload/archive/files/cir/pdf/predlozi_zakona/14_saziv/2591-26.pdf
[9]: https://www.pio.rs/sites/default/files/Penzionerske%20kartice/2023/%D0%A2%D0%B5%D1%85%D0%BD%D0%B8%D1%87%D0%BA%D0%BE%20%D1%83%D0%BF%D1%83%D1%82%D1%81%D1%82%D0%B2%D0%BE%20%D0%B7%D0%B0%20%D0%B0%D0%B4%D0%BC%D0%B8%D0%BD%D0%B8%D1%81%D1%82%D1%80%D0%B0%D1%82%D0%B8%D0%B2%D0%BD%D0%B8%20%D0%B8%20%D1%82%D0%B5%D1%85%D0%BD%D0%B8%D1%87%D0%BA%D0%B8%20%D0%BF%D1%80%D0%B5%D0%B3%D0%BB%D0%B5%D0%B4%20%D1%84%D1%83%D0%BD%D0%BA%D1%86%D0%B8%D0%BE%D0%BD%D0%B0%D0%BB%D0%BD%D0%BE%D1%81%D1%82%D0%B8%20%D0%95%D0%A1%D0%98%D0%A0-%D0%B0%20%D0%B8%D0%BB%D0%B8%20%D0%9B-%D0%9F%D0%A4%D0%A0-%D0%B0.pdf
[10]: https://www.link247.com.au/LinkCustomerSupport/Framework/AttachmentView.aspx?AttachmentID=390594D0-4548-4D84-BF8B-0A7F1F3ECF00
[11]: https://www.frcs.org.fj/wp-content/uploads/2018/04/TaxCore-Technical-Instructions-for-E-SDC-Developers-v.2.3-.pdf
[12]: https://tap.suf.purs.gov.rs/help
[13]: https://suf.purs.gov.rs/verify/
[14]: https://raw.githubusercontent.com/turanjanin/serbian-fiscal-receipts-parser/master/src/UrlDecoder.php
[15]: https://raw.githubusercontent.com/turanjanin/serbian-fiscal-receipts-parser/master/src/Data/UrlPayload.php
[16]: https://raw.githubusercontent.com/turanjanin/serbian-fiscal-receipts-parser/master/src/Data/ReceiptType.php
[17]: https://github.com/turanjanin/serbian-fiscal-receipts-parser
[18]: https://github.com/Innovigo/sr-invoice-parser
[19]: https://github.com/tuckdesign/rs-invoice-qrcode-reader
[20]: https://dti.rs/taxcore/faq/
[21]: https://kpmg.com/rs/en/insights/tax-alerts/2021/05/new-rulebooks-related-to-application-of-the-law-on-fiscalization-adopted.html
[22]: https://kpmg.com/us/en/taxnewsflash/news/2026/09/serbia-prohibition-performing-activities-one-year-invalid-qr-codes-receipts.html
[23]: https://www.fiscal-requirements.com/news/5959-serbia-updated-the-fiscal-law-relevant-to-cases-of-invalid-qr-codes-on-fiscal-receipts
[24]: https://www.fiscal-requirements.com/news/1893-checking-the-fiscal-receipts-in-serbia-if-no-qr-code-is-not-available
[25]: https://www.fiscal-requirements.com/news/3170-another-version-of-technical-guidelines-for-esir-and-lpfr-117-is-published-in-serbia
[26]: https://www.fiscal-requirements.com/news/1662-tax-alarm-a-mobile-application-for-reporting-tax-irregularities-is-introduced-in-serbia
[27]: https://raw.githubusercontent.com/turanjanin/serbian-fiscal-receipts-parser/master/src/Fetcher.php
[28]: https://purs.gov.rs/eFiskalizacija/tehnicki-vodic.html
[29]: https://docs.barcoder.ai/docs/payments/RS
[30]: https://github.com/turanjanin/serbian-fiscal-receipts-parser/commits/master/

## Deployments

_No country reports mention this standard by name._