E-invoicing compliance and regulatory updates - Serbia

Electronic Invoicing in Serbia

Is e-invoicing mandatory in Serbia ?

E-invoicing is mandatory in Serbia.

Who is affected?

All VAT-liable companies in Serbia must issue and receive e-invoices. This applies to domestic businesses and to foreign entities with fiscal representation that deal with Serbian VAT payers.

Compliance requirements

Businesses must use an electronic invoicing system compatible with Serbian standards and connected to the SEF platform. Invoices must follow local regulations and be generated, received, and archived accordingly.

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Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Key Deadlines 

• No upcoming deadlines

Standards & Platforms  

Platform

E-invoicing is completed via the System eFaktura (SEF). All invoices must be transmitted through the SEF platform.

What formats are required in Serbia?

Invoices must be issued in XML (UBL 2.1) format, based on the Serbian CIUS.

Archiving in Serbia

What are the archiving requirements in Serbia?

The general storage period 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.

Legal invoice:

• For suppliers: A legal invoice is an invoice issued via the SEF system in UBL 2.1 format, as required by the Law on Electronic Invoicing.
• For buyers: A legal invoice is an invoice received through the SEF platform and retained for 10 years, ensuring accessibility for tax controls.

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Key Actions

Ensure compliance: Use the SEF system to issue and receive invoices.

Archive properly: Store e-invoices for 10 years, ensuring accessibility for tax authority audits.

Serbian e-invoicing and archiving requirements at a glance:

Supplier requirement: VAT-liable suppliers in Serbia must issue e-invoices via the SEF platform using the UBL 2.1 format.

Buyer requirement: Serbian buyers must be able to receive and archive e-invoices through the SEF platform, in accordance with local regulations.

Archiving requirement: E-invoices must be stored electronically for 10 years. They must remain accessible to the Tax Authorities for audit purposes.