Regulatory updates - Serbia

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Serbia.
January 5 2024

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.

November 15 2023

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.

April 14 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.

April 22 2022

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.

December 9 2021

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.

July 1 2021

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.

April 14 2021

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.

March 22 2021

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.

October 8 2019

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:

Local UBL 2.1

Mandatory for Issuing:

All suppliers

Mandatory for Receiving:

All buyers

eSignature:

Not required

Archiving Period:

10 years

Archiving Abroad:

Not allowed

Regulatory overview

Contact us

Book a free consultation to find out more about how we can help you streamline your business with a solution that suits your specific needs.

Stay up-to-date with our Compliance Monitor

Receive an in-depth report with country-specific requirements