Aligning with other Eastern European countries such as Poland and Romania, Serbia has forged a path towards mandating e-invoicing for B2B and B2G transactions.
This page has the updates you need to learn about Serbia’s electronic invoicing journey. Be sure to bookmark it to stay informed as rules and regulations change.
In Serbia, it has been mandatory to issue and receive electronic invoices for B2B transactions since 1 January 2023.
On the same date, select taxpayers became obliged to report their VAT to the Serbian tax authorities via the national e-invoicing system, Sistem eFaktura (SEF).
E-invoices must be in the UBL 2.1 format and securely stored for 10 years.
Since 1 May 2022, all suppliers to the Serbian public sector must send invoices electronically, and from 1 July 2022, the Serbian public sector must send e-invoices to companies.
As a result, B2G and G2B transactions have been under an e-invoicing mandate since 2022.
Electronic invoices issued or received by a public entity, such as a government agency, are permanently stored in the Serbian electronic invoicing system (SEF).
Compliance can be resource-heavy.
Consider the numerous mandates across every country you operate in, as well as the fact that these regulations change over time, and it becomes clear that it takes a lot of time, energy and headspace to stay compliant.
If you operate in Serbia and want to ensure you are on the right side of the rules, speak with Sovos. We can serve as your sole tax and e-invoicing compliance partner, freeing you up to focus on what truly matters.
Yes, both companies and public sector entities must issue and receive e-invoices.
No, B2C transactions are currently excluded from mandatory e-invoicing; however, plans are in place to integrate the current eFiscalization system with SEF.
