E-fiscalization glossary: from ESIR to PFR number

Selling goods or services over the internet or otherwise at a distance, with no customer standing at a till: a web shop, but also phone and e-mail orders. The business premise is registered with the Tax Administration as distance selling. For such a premise the taxpayer is not required to have an L-PFR and issues receipts through the V-PFR, and the customer receives them electronically.

BokaPOS is approved for distance selling only (IB 1774); a shop needs an ESIR with an L-PFR.

Read more: Prijava poslovnog prostora za daljinsku trgovinu (guide in Serbian)

Software or a device that takes the sale data, sends a request to the fiscal receipt processor (PFR) and shows or delivers the fiscal receipt to the customer. An ESIR may not issue any receipt type without the PFR's response and may not change the data the PFR returns. A taxpayer may only use an ESIR that the Tax Administration has approved and entered in its public register of approved elements.

BokaPOS is a cloud ESIR for distance selling, approved by a Tax Administration decision as IB 1774.

Read more: ESIR za web shop (guide in Serbian)

The ESIR's identifier, mandatory on every invoice and transaction type. It combines the identification number (IB) from the Tax Administration's approval decision for that ESIR with the software version, separated by a slash and with no other data. It shows which approved software issued the receipt, so a newly approved version means a new ESIR number on the receipts.

Approved BokaPOS version 1.0.1 has IB 1774, so its receipts carry: 1774/1.0.1

Read more: Tax Administration decision and documentation

What the document is for. E-fiscalization has five types: Normal (the receipt that records turnover), Advance (a payment received for future turnover), Proforma (an offer to a customer), Training (a receipt from ESIR training) and Copy (a copy of a receipt already issued). Proforma, Training and Copy are printed with a warning that they are not fiscal receipts. Each type comes with one of two transaction types.

Names in the BokaPOS API: NORMAL, ADVANCE, PROFORMA, TRAINING, COPY

Read more: Conventions (API docs)

A fiscal receipt processor on a computer or inside a device at the taxpayer, with the security element on a smart card. It issues receipts even without internet and passes the data to the Tax Administration later. A business premise such as a shop must have at least one device with an L-PFR; for distance selling the taxpayer is not required to have one. BokaPOS does not support an L-PFR.

A shop with a till uses an L-PFR and the same taxpayer's web shop uses the V-PFR; each premise has its own security element.

Read more: Šta je V-PFR (guide in Serbian)

A code the Tax Administration issues with the security element's PFX file and that is used to authorise fiscal requests. It is documented as six uppercase letters and digits. The V-PFR requires it together with the certificate, so the file alone is not enough. The PAK is kept apart from the file and its password and is never sent by e-mail, message or chat; a serious ESIR shows it to no one.

Read more: Bezbednosni element za V-PFR (guide in Serbian)

The fiscal receipt's unique number across the whole system, assigned by the PFR. It has three parts separated by hyphens: the unique identifier (JID) of the security element that requested the signature, the identifier of the element that signed the receipt, and the total number of receipts issued with that combination. It is built so that neither the taxpayer nor the cashier can change it. Refunds and copies reference it.

Example from the official documentation: 7AF4D923-E3B30A31-234

Read more: Normal Sale receipt (API docs)

A machine-readable form of the verification link on a printed receipt, together with internal data and the digital signature. It is square, no smaller than 40 x 40 mm and no larger than 50 x 50 mm, and it must be scannable. The QR code itself verifies nothing: verification always goes through the verification link. When a receipt is delivered electronically, a hyperlink replaces the QR code.

Read more: Receipt representations and delivery (API docs)

The receipt's sequence number per invoice and transaction type, generated by the PFR. It is written as two numbers and a code: how many receipts of that type were issued with the same combination of security elements, a slash, how many receipts of all types were issued in total, then a two-letter code for the invoice and transaction type. With the total amount, PFR time and PFR number it lets anyone check a receipt without the QR code.

The 46th Normal Sale receipt and the 50th receipt overall: 46/50ПП

Read more: Provera fiskalnog računa (guide in Serbian)

The identity of the taxpayer and of one specific business premise in e-fiscalization; every receipt request is signed with it. With an L-PFR it is a smart card; for distance selling it is a digital certificate in file form: a PFX file with its password and a PAK code. Only the taxpayer's authorised person requests it on the Tax Administration portal, and whoever holds it can issue receipts in the taxpayer's name.

Read more: Bezbednosni element za V-PFR (guide in Serbian)

The letter next to each receipt item that sets its tax rate; on the receipt it appears in brackets after the item name. The label set is Tax Administration configuration: the ESIR reads it from the PFR before issuing and must not hard-code it. Production has four official labels, for the general rate, the reduced rate, VAT-exempt supplies and taxpayers outside the VAT system, and the sandbox uses a different set.

Official production labels: Ђ 20%, Е 10%, Г 0%, А 0%

Read more: Catalogue, taxpayers and tax rates (API docs)

The second attribute of every receipt: sale or refund. Normal Sale and Advance Sale increase the tax liability; Normal Refund and Advance Refund decrease it and must reference the original receipt. A refund always carries the buyer's identification. The invoice type and the transaction type together give the document its name, for example Normal Refund, and the two-letter code in the receipt counter.

Names in the BokaPOS API: SALE, REFUND

Read more: Conventions (API docs)

The fiscal receipt processor that the Tax Administration runs as an online service. The ESIR sends it a request with the security element in file form; the V-PFR checks the identity and the data, calculates the tax, signs the receipt and returns the PFR number, the counter and the verification link. It works only with an internet connection and is free to use. Distance selling can run on it alone.

Read more: Šta je V-PFR (guide in Serbian)

An address on the Tax Administration's website where anyone, without an account, checks a specific fiscal receipt. The PFR generates it and returns it to the ESIR in the response to the fiscalization request; it is an integral part of the receipt, and without it a document is not a fiscal receipt. The page shows whether the receipt checks out and its full text, and the same address returns JSON to software.

In the BokaPOS API response it is the field pfr.verificationUrl

Read more: Provera fiskalnog računa (guide in Serbian)