e-Invoice.app

Serbia e-Invoicing

Updated 17 January 2026

Sponsor this country

B2B

mandatory

since 1 January 2023

Mandatory via SEF for all suppliers and buyers.

B2G

mandatory

since 1 May 2022

Mandatory via SEF (Sistem E-Faktura) for all suppliers and buyers.

B2C

none

E-invoicing not mandatory, but transactions must be reported via Fiscal Devices.

Penalties cover: Wrong VAT Reporting, Fiscal Receipt Requirement

View penalty information, exemptions, and cross-border requirements for Serbia.

SEF

UBL 2.1 RS CIUS

Archiving Requirements:

10 years retention for private sector entities per Law on Electronic Invoicing ; Permanent storage for public sector invoices in SEF system; Storage in SEF platform or accredited intermediary system.

Access Serbia's SEF standards, UBL 2.1 RS CIUS format specifications, and archiving requirements.

N/A

Access detailed regulatory announcements and implementation guidance.

B2G e-invoicing mandatory via SEF

1 May 2022

B2G