SERBIA
E-INVOICING
Latest update october 8th, 2024
On this page you will learn more on e-invoicing in Serbia
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.
Status: 🟢 Live
Covered by DT: 🟢 Yes
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
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
FAQ
La fatturazione elettronica internazionale è il processo che consente di emettere, trasmettere, ricevere e archiviare fatture digitali in conformità con le normative fiscali di ciascun Paese.
Per CFO e Finance Manager non è solo un obbligo normativo, ma una leva strategica: permette di standardizzare i processi Finance a livello globale, ridurre i rischi e migliorare la trasparenza.
Con la piattaforma di Digital Technologies – a Namirial Company, la fatturazione elettronica internazionale diventa un’opportunità di automazione, che ottimizza i cicli P2P e O2C e rende la gestione finanziaria più efficiente e scalabile.
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