E-invoicing in Serbia

Serbia, while not an EU member, adopted an advanced national e‑invoicing and fiscalization model. Since mid‑2022, all B2G, G2B and B2B transactions are processed via the SEF (Sistem e‑Faktura) platform—with real-time VAT recording, integration of certified fiscal POS systems, and strict clearance processes.

Invoice format

UBL 2.1 e-invoice via SEF; Peppol BIS also acceptable.

Submission or exchange

SEF platform managed by Ministry of Finance; intermediaries register with CIP.

Scope, model and deadlines

Structured clearance; invoices deemed accepted if not rejected within re-notified period.

Invoice format

UBL 2.1 XML, compliant with Serbian national standard (EN 16931‑1 based or Peppol BIS).

Submission or exchange

Central SEF platform; suppliers must register via eID.gov.rs and report via approved intermediaries.

Scope, model and deadlines

Clearance/structured exchange—authorities must accept or reject within 15 days

Earlier guidance (pending review)

Mandatory real-time VAT reporting via SEF and POS systems since 2022/2023.

Applicable transactions

All invoices and POS transactions must be recorded and reported in real-time; new VAT reporting timelines effective Jan 2025.

Format

Invoice or receipt data in XML submitted instantly to tax authority.