SERBIA

E-INVOICING

Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.  ​

Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.

Scope

B2G/G2B/B2B eInvoicing for all businesses and government bodies operating in Serbia

Adoption timeline

• May 2022: All PAs suppliers must send e-invoices; the Serbian government must receive/store them (B2G)​
• ​July 2022: Serbian PAs must send e-invoices to companies, which must be able to receive and process them. (G2B)​
• ​January 2023: e-invoicing extends to the entire B2B sector

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Model

CENTRALIZED MODEL via national portal Sistem eFaktura (SeF)

Format

UBL 2.1 with Serbian CIUS

Archiving

• ​10 years in B2B transactions​
• No time limit for B2G, G2B and G2G trasactions

External references:

• MFIN – Serbian Ministry of Finance [link] 

Other requirements

e-Delivery System

The Serbian government has released a draft law for public consultation, focusing on the implementation of electronic goods delivery notes. The draft law mandates the use of electronic delivery notes for all goods movements between businesses and government agencies. These notes record the movement of goods and are used in both B2B and B2G transactions.

Implementation Timeline

• Q2 2025: Expected adoption of the law
• January 1, 2026: Law enters into force
• October 1, 2027: Specific obligations for private sector entities and transporters start

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