The fiscal security element in Serbia: how to get it, what the PIN (password) and PAK are, and how to renew it

1.What the security element is

The Law on Fiscalization describes the security element as a hardware or software element containing the taxpayer’s electronic certificate. The fiscal receipt processor (PFR) signs every receipt with that certificate, and from the signature the Tax Administration knows the receipt came from your device and was not altered on the way.

It matters who the element belongs to. It is not bought with a register and not supplied by a software vendor — the Tax Administration issues it to you, the taxpayer, and it is tied to your business and your premises. That is why you request it yourself, through your own ePorezi account, and nobody can do it for you.

Any fiscalization software can issue only test receipts until you add your own element. Real receipts start once the element is in the software.

2.What you need before you start

The whole process is online and does not take long, but prepare everything first:

• a qualified electronic certificate — your own if you are a sole proprietor, or that of the person authorized to represent the company (usually on the ID card chip, with a reader);
• access to the Tax Administration’s ePorezi portal;
• business premises details: address, activity code, floor area and start date;
• if you sell only online — your registered seat address, which then counts as the business premises.

You do not need a shop to sell online. The law explicitly says the registered seat of a business selling online is deemed a retail outlet, so you register the seat as your business premises.

3.Step 1: registering your business premises

An element is always issued for specific premises, so the premises must first exist in the Tax Administration records. The law requires you to submit the data for each premises before you start issuing receipts there, and for each premises separately.

1. 1Open the Electronic Fiscalization ServiceLog in to ePorezi with your certificate and open the ESF — Electronic Fiscalization Service — from the list of forms.
2. 2Fill in the premises form (PGJO)Enter the premises name, type, address, activity code, floor area and start date. For online sales the type is “Distance selling” and the address is your registered seat.
3. 3Sign and submitThe form is signed with the same certificate. Then wait for the Tax Administration to process it — the premises gets its unique code and appears on the list of business premises.

The floor-area field is mandatory, even for online sales. If left empty, the form is rejected as soon as you submit it — correct it, save and sign again.

In the premises name field enter the name of the outlet, e.g. “Online shop”. Do not repeat the company name — it is already on the receipt.

4.Step 2: requesting the security element

Once the premises has its unique code, request an element for it in the same service (ESF). The element is added under “Certificates”, not under smart cards.

Here you choose the element’s form, which depends on your software. To work through the virtual processor (V-PFR), which runs in the Tax Administration system, you choose a file. A smart card is for devices with their own local processor (L-PFR). FiskalAPI works through the V-PFR, so for it you always request a file.

In the same request, under “Certificates”, the ESF immediately shows the password and PAK for the new element. The password is what the Tax Administration guide calls the PIN: eight characters, letters and digits. A button next to them changes both codes. For a smart card the PIN is a four-digit number. Write down the password and PAK right away — you will need them when connecting the element to your software.

5.Step 3: downloading the element

When the Tax Administration produces the element, it arrives in your ePorezi tax inbox as a ZIP archive with several files. Unpack it: the element itself is the file ending in .p12 or .pfx. The password and PAK are the ones you wrote down from the request in step 2.

Keep the element file, the PIN and the PAK together and safe. Whether you can use the element depends on them.

6.PIN (password) and PAK: the difference

This is where most people get stuck. The PIN, which software also calls the element password, and the PAK look alike — both are short strings of letters and digits — but they do completely different things and cannot replace each other.

If your software reports that the element cannot be read or activated, first check that you have not entered one code instead of the other. That is the cause in most cases.

7.Step 4: adding the element to your software

The last step is to connect the element to the software you issue receipts with. In FiskalAPI this is done in “My account”: choose the element file, enter the password and PAK and click “Connect element”. From then on every API call issues a real fiscal receipt.

Before you go, check that you have completed every step:

8.How long the element is valid and how to renew it

The certificate in the element is time-limited. According to a December 2024 Tax Administration announcement, elements are issued for three years, and an expiry notice arrives in your tax inbox 90 days in advance. After expiry the element cannot be used, so do not leave renewal to the last day.

Renewal is simpler than the first request: in the ESF choose “Renew” (or “Renew all”) and the Tax Administration produces a new element before the old one expires. No new application is needed. A new application is filed only when you open new premises, need more devices in existing premises, or the existing element is faulty.

Choose what happened in your case and see what to do:

9.Common mistakes

• An empty floor-area field in the premises form — the form is rejected immediately.
• Requesting the element before the premises is processed — the premises has no code yet.
• Choosing a smart card instead of a file although the software works through a V-PFR.
• Entering the PIN (password) instead of the PAK, or the other way round.
• Leaving the expiry notice unread in the tax inbox.

Frequently asked questions