Regulatory updates - Serbia
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Serbia is planning to start mandating e-delivery notes
The Serbian Ministry of Finance has released a draft law for public consultation, focusing on the implementation of electronic goods delivery notes.
Serbia approved rulebook providing guidelines to e-invoicing regulations
The officially adopted Rulebook on Amendments to the Regulations on Electronic Invoicing, as published in Official Gazette 116/23, outlines comprehensive regulations on various aspects addressed in the Law on Electronic Invoicing.
Serbia introduced amendments to the e-invoicing law
The National Assembly of the Republic of Serbia adopted amendments to the Law on Electronic Invoicing, published in the “Official Gazette of the Republic of Serbia” No. 92/23 on 27 October 2023.
Serbian e-invoicing system upgraded to a new version
Serbian Ministry of Finance announced amendments to the electronic invoicing system, which intend to eliminate technical errors and introduce specific changes to VAT recording.
Serbia is ready to start mandating e-invoices countrywide
As a first step, the government of Serbia is preparing to impose the e-invoicing obligation on the public sector, starting 1 May 2022.
Serbia postpones the B2G e-invoicing deadline to 1 May 2022
The Republic of Serbia will amend the Law on Electronic Invoicing that was supposed to enter into force at the beginning of 2022. Taxpayers are now given a transition period until 30 April 2022 to switch to e-invoices in the B2G sector.
Serbia has launched a website on the upcoming e-invoicing mandate
The Serbian Ministry of Finance (MoF) has taken further steps towards introducing their envisioned electronic invoicing system (систем еФактура) by creating a dedicated website.
Timeline for planned B2G e-invoicing mandate has been postponed
Serbia has published an updated version of the draft law on e-invoicing including a postponement of declared timelines on the B2G e-invoicing from the initial July 2021 to January 2022.
Serbia publishes draft law mandating e-invoicing
Serbia published a draft law on e-invoicing for B2B and B2G transactions on 25 February 2021, however, both amendments of the regulation and postponement of declared timelines are still very likely to undergo some changes.
Serbia paving their way towards e-invoicing
Serbia has declared their intention to take steps towards the digitalisation of business operations and abolishment of paper invoices. The process of issuing invoices in electronic form will offer state authorities better insight into the business operations of business entities.
Country Specifications
E-Invoicing/CTC Model:
Centralized
Mandatory Infrastructure:
SEF
Mandatory Format:
UBL 2.1 RS CIUS
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Not required
Archiving Period:
10 years
Archiving Abroad:
Not allowed