Serbia: Updates to the SEF documentation on e-invoicing and VAT recording

The Ministry of Finance in Serbia has recently published and updated:

1. The Rulebook on electronic invoicing: Rulebook on electronic invoicing (efaktura.gov.rs)
2. Internal Technical Manual (16.06.23): Updated internal technical manual (16.06.2023.) (efaktura.gov.rs)
3. Instructions for using XML files: Instructions for using XML files (05.06.2023.) (efaktura.gov.rs)

Main changes introduced in the Rulebook:

• Replaces three regulations that were applying previously:
  • Rulebook on the method and procedure for registration for access to the electronic invoice system
  • Rulebook on the manner of conduct of the Central Information Intermediary
    Rulebook on elements of electronic invoice, form and method of delivery of accompanying and other documentation
• Added and specified certain terms e.g. final invoice, advance invoice, or obligatory elements of e-invoice.
• Amended the way of recording VAT in SEF.
• Specified the procedure in case of temporary interruption of SEF.

The Rulebook is going to enter into force from 1 July 2023.