Is e-Invoicing mandatory in Serbia?

Yes, e-Invoicing is mandatory in Serbia for B2B (since 2023-01-01) and B2G (since 2022-05-01) transactions.

What is the B2B e-Invoicing status in Serbia?

B2B e-Invoicing in Serbia is mandatory since 2023-01-01. Mandatory via SEF for all suppliers and buyers.

What is the B2G e-Invoicing status in Serbia?

B2G e-Invoicing in Serbia is mandatory since 2022-05-01. Mandatory via SEF (Sistem E-Faktura) for all suppliers and buyers.

What e-Invoice formats does Serbia support?

Serbia supports the following e-Invoice formats: UBL 2.1 RS CIUS.

What e-Invoicing standards does Serbia use?

Serbia uses the following e-Invoicing standards: SEF.

What ERP systems support Serbia e-Invoicing?

Major ERP systems including SAP, Oracle, Microsoft Dynamics, Sage, and QuickBooks support Serbia e-Invoicing through UBL 2.1 RS CIUS. Integration typically requires Peppol network connectivity or direct API integration.

How do I integrate my accounting software with Serbia e-Invoice requirements?

To integrate with Serbia e-Invoicing: 1) Ensure your software supports UBL 2.1 RS CIUS, 2) Implement the required transmission method, 3) Comply with SEF.

When is the next e-Invoicing deadline in Serbia?

The next e-Invoicing deadline in Serbia is 1 January 2027: Pre-Filled VAT Returns (Postponed). Introduction of pre-filled VAT returns postponed from January 2026 to tax periods beginning after December 31, 2026 per [Official Gazette 109/2025](ht

How do I get started with e-Invoicing in Serbia?

To get started with e-Invoicing in Serbia: 1) Review Serbia's specific requirements, 2) Ensure your software supports UBL 2.1 RS CIUS formats, 3) Connect to the required transmission network, 4) Test compliance before deadlines.

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Serbia e-Invoicing

Q: What are the penalties for e-Invoicing non-compliance in Serbia?

Serbia has penalties for e-Invoicing non-compliance. Wrong VAT Reporting: Penalties suspended until further notice. Fiscal Receipt Requirement: E-invoice must only be issued after fiscal receipt has been issued per fiscalization laws. Non-compliance may result in invoice rejection.

Q: What technical standards must my software support for Serbia e-Invoicing?

Serbia requires compliance with SEF standards. Supported formats include UBL 2.1 RS CIUS. Archiving requirement: 10 years retention for private sector entities per [Law on Electronic Invoicing](https://www.efaktura.gov.rs/); Permanent storage for public sector invoices in SEF system; Storage in SEF platform or accredited intermediary system.

Updated 17 January 2026

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B2B

mandatory

since 1 January 2023

Mandatory via SEF for all suppliers and buyers.

B2C

none

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

B2G

mandatory

since 1 May 2022

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

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Penalties

Wrong VAT Reporting

Penalties suspended until further notice.

Fiscal Receipt Requirement

E-invoice must only be issued after fiscal receipt has been issued per fiscalization laws. Non-compliance may result in invoice rejection.

Standards:

SEF

Supported Formats:

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.

N/A

E-Invoicing Law Amendments Effective

1 April 2026

B2B

Amendments to Law on Electronic Invoicing per Official Gazette 109/2025 effective for tax periods starting after March 31, 2026. Retail sales e-invoices required for corporate cardholders and advance payments. E-invoice must only be issued after fiscal receipt per fiscalization laws. Internal invoices must be generated within SEF system.