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Electronic Invoicing Serbia
The Republic of Serbia has taken a significant step towards modernization and efficiency in its invoicing practices by mandating the transition to electronic invoicing (e-invoicing). This initiative positions Serbia as one of the pioneering countries in Europe to phase out paper invoices entirely. The implementation of e-invoicing was conducted in three stages spanning the years 2022 and 2023, as outlined in the Law on Electronic Invoicing (Zakon o Elektronskom Fakturisanju).
Implementation Timeline
The transition to e-invoicing in Serbia occurred through a structured timeline:
- May 1, 2022: The initial phase required all invoices directed to public authorities to be submitted in electronic format. The Serbian government was mandated to receive and archive these e-invoices electronically (G2G/B2G).
- July 1, 2022: Public sector entities were obligated to issue e-invoices to companies, which were required to process and retain these electronic documents (G2B).
- January 1, 2023: E-invoicing became compulsory across the entire B2B sector, encompassing all private sector entities for both issuance and receipt of e-invoices (B2B).
Mandatory Requirements:
- VAT-liable companies are obligated to adopt e-invoicing for transactions involving other businesses and government entities.
- Requirement applies to both domestic and foreign businesses with local fiscal representation dealing with Serbian VAT payers.
- Compliance Obligations:
- Companies must generate, receive, and archive e-invoices in accordance with local regulations.
- Utilization of an electronic invoicing system compatible with the Serbian standard and accessing the SEF network is mandatory.
- Format Compliance:
- Adherence to the Universal Business Language Format 2.1 (UBL 2.1), akin to XML format, is mandatory.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Electronic Invoicing Serbia
The Republic of Serbia has taken a significant step towards modernization and efficiency in its invoicing practices by mandating the transition to electronic invoicing (e-invoicing). This initiative positions Serbia as one of the pioneering countries in Europe to phase out paper invoices entirely. The implementation of e-invoicing was conducted in three stages spanning the years 2022 and 2023, as outlined in the Law on Electronic Invoicing (Zakon o Elektronskom Fakturisanju).
Implementation Timeline
The transition to e-invoicing in Serbia occurred through a structured timeline:
- May 1, 2022: The initial phase required all invoices directed to public authorities to be submitted in electronic format. The Serbian government was mandated to receive and archive these e-invoices electronically (G2G/B2G).
- July 1, 2022: Public sector entities were obligated to issue e-invoices to companies, which were required to process and retain these electronic documents (G2B).
- January 1, 2023: E-invoicing became compulsory across the entire B2B sector, encompassing all private sector entities for both issuance and receipt of e-invoices (B2B).
Mandatory Requirements:
- VAT-liable companies are obligated to adopt e-invoicing for transactions involving other businesses and government entities.
- Requirement applies to both domestic and foreign businesses with local fiscal representation dealing with Serbian VAT payers.
- Compliance Obligations:
- Companies must generate, receive, and archive e-invoices in accordance with local regulations.
- Utilization of an electronic invoicing system compatible with the Serbian standard and accessing the SEF network is mandatory.
- Format Compliance:
- Adherence to the Universal Business Language Format 2.1 (UBL 2.1), akin to XML format, is mandatory.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Archiving
The storage period in general is 10 years. During this period electronic invoices should be accessible by the Tax Authorities due to possible controls.
Electronic archiving of documents is allowed in Serbia.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Archiving
The storage period in general is 10 years. During this period electronic invoices should be accessible by the Tax Authorities due to possible controls.
Electronic archiving of documents is allowed in Serbia.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Basware Services
Our standard offering could be affected by the current e-invoicing mandate in Serbia, consult our experts.
Want to find out how we can help in your specific case?
Our standard offering could be affected by the current e-invoicing mandate in Serbia, consult our experts.
Basware Services
Our standard offering could be affected by the current e-invoicing mandate in Serbia, consult our experts.
Want to find out how we can help in your specific case?
Our standard offering could be affected by the current e-invoicing mandate in Serbia, consult our experts.
Interoperability
Basware has no interoperability partners in Serbia
Interoperability
Basware has no interoperability partners in Serbia
Our advice
To accelerate processes and increase data quality, Basware recommends using electronic or PDF invoices
Want to understand how we can help in your case?
Get in touch with our experts.
Our advice
To accelerate processes and increase data quality, Basware recommends using electronic or PDF invoices
Want to understand how we can help in your case?
Get in touch with our experts.
Electronic Invoicing Serbia
The Republic of Serbia has taken a significant step towards modernization and efficiency in its invoicing practices by mandating the transition to electronic invoicing (e-invoicing). This initiative positions Serbia as one of the pioneering countries in Europe to phase out paper invoices entirely. The implementation of e-invoicing was conducted in three stages spanning the years 2022 and 2023, as outlined in the Law on Electronic Invoicing (Zakon o Elektronskom Fakturisanju).
Implementation Timeline
The transition to e-invoicing in Serbia occurred through a structured timeline:
- May 1, 2022: The initial phase required all invoices directed to public authorities to be submitted in electronic format. The Serbian government was mandated to receive and archive these e-invoices electronically (G2G/B2G).
- July 1, 2022: Public sector entities were obligated to issue e-invoices to companies, which were required to process and retain these electronic documents (G2B).
- January 1, 2023: E-invoicing became compulsory across the entire B2B sector, encompassing all private sector entities for both issuance and receipt of e-invoices (B2B).
Mandatory Requirements:
- VAT-liable companies are obligated to adopt e-invoicing for transactions involving other businesses and government entities.
- Requirement applies to both domestic and foreign businesses with local fiscal representation dealing with Serbian VAT payers.
- Compliance Obligations:
- Companies must generate, receive, and archive e-invoices in accordance with local regulations.
- Utilization of an electronic invoicing system compatible with the Serbian standard and accessing the SEF network is mandatory.
- Format Compliance:
- Adherence to the Universal Business Language Format 2.1 (UBL 2.1), akin to XML format, is mandatory.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Archiving
The storage period in general is 10 years. During this period electronic invoices should be accessible by the Tax Authorities due to possible controls.
Electronic archiving of documents is allowed in Serbia.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Basware Services
Our standard offering could be affected by the current e-invoicing mandate in Serbia, consult our experts.
Want to find out how we can help in your specific case?
Our standard offering could be affected by the current e-invoicing mandate in Serbia, consult our experts.
Interoperability
Basware has no interoperability partners in Serbia
Our advice
To accelerate processes and increase data quality, Basware recommends using electronic or PDF invoices
Want to understand how we can help in your case?
Get in touch with our experts.
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