Covered by Complyance

Serbia

Covered by Complyance

Europe

E-invoicing

Status

Mandatory

Format

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

Infrastructure

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

Model

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

E-reporting

Status

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

Format

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

Scope & deadline

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

More info

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.

Tax authority

Ministry of Finance / Serbian Tax Administration controls SEF; Information Intermediaries regulated by CIP.

Archiving period

Public-sector invoices stored permanently in SEF; private sector invoices must be retained for 10 years post year-end.

E-signature

Mandatory qualified digital certificate or authentication; integrity via prescribed format.

Regulation

Law 44/2021 & 129/2021; amendments effective Jan 2025 via Law 116/2023.

Note

We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.

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