Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
  1. Dashboard
  3. Serbia

Serbia e-Invoicing

Updated 27 March 2026

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Serbia

Become a Sponsor
  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Serbia mandates e-invoicing through the SEF (Sistem E-Faktura) for B2B since January 2023 and for B2G since May 2022, covering all suppliers and buyers. B2C is not mandated, though such transactions must be reported via fiscal devices. The format is a UBL 2.1 RS CIUS.

Serbia e-Invoicing Overview

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.
Next deadline1 January 2027 · Pre-Filled VAT Returns (Postponed)

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Serbia

Become a Sponsor
Premium Sponsor

Available Slot

Become a sponsor
Premium Sponsor

Available Slot

Become a sponsor

Implementation Timeline(6 events)

Key mandate dates. Select a date for detail, or show all updates below.

B2G e-invoicing mandatory via SEF
1 May 2022
B2G
Public sector e-invoicing mandatory through Sistem E-Faktura .
B2B e-invoicing mandatory via SEF
1 January 2023
B2B
All B2B transactions require e-invoicing through Sistem E-Faktura .
SEF System Update
19 September 2025
All
Changes to improve accuracy and compliance.
Rulebook on Electronic Invoicing amended
27 March 2026
B2B
The Ministry of Finance amended the Rulebook on Electronic Invoicing (Official Gazette 30/2026, 27 March 2026), applying from the April 2026 tax period. The introduction of pre-filled VAT returns remains deferred to the end of 2026. Guidance is published through the e-Faktura portal .
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.
Pre-Filled VAT Returns (Postponed)
1 January 2027
All
Introduction of pre-filled VAT returns postponed from January 2026 to tax periods beginning after December 31, 2026 per Official Gazette 109/2025 .

Premium Sponsors

AvailableBecome a sponsor AvailableBecome a sponsor

Compliance Regime

Standards
SEF

Record-keeping & Reporting

Archiving
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.
SAF-T
N/A
N/A

Technical Formats

UBL 2.1 RS CIUS

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.

Official Sources

  • efaktura.gov.rsOfficial site
Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable

Related Countries

  • AlbaniaMandatory
  • BelarusMandatory
  • BelgiumMandatory
  • CroatiaMandatory

Frequently asked questions about e-Invoicing in Serbia

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

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

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

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

Serbia uses the following e-Invoicing standards: SEF. Archiving requirement: 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..

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.

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.