e-Invoicing in Serbia

Since May 1^st 2022, private sector entities have had the obligation to issue e-invoices to public sector entities, while public sector entities have had the obligation to receive and keep such invoices, and to issue e-invoices to other public sector entities (B2G, G2G).

Just two months later, on July 1^st 2022, public sector entities began being required to issue e-invoices to private sector entities. Since the same date, private sector entities have been required to receive and store e-invoices from both (G2B). 

The whole implementation is intended to be complete on January 1^st 2023, when the provisions of the law related to the obligation to issue and keep e-invoices in transactions in the economy begins in business-to-business relations (B2B). 

E-invoice format and platform

The valid invoice format in Serbia is XML. The applicable standard is UBL 2.1.

The Sistem eFaktura (SEF) platform will be used in both areas, i.e., B2B and B2G.

E-invoicing acceptance process

Once an invoice is issued, the recipient of the electronic invoice checks it by accessing the electronic invoice system directly or through an information intermediary, and accepts or rejects it within 15 days from the day of receipt. If the recipient comes from the public sector and there is no acceptance or rejection within 15 days, the e-invoice is deemed as accepted.

In terms of the private sector, lack of acceptance or rejection within 15 days leads to notification that the invoice has been issued. If there is then no response within five days, the e-invoice is considered as rejected.

Archiving

An electronic invoice issued or received by a public sector entity is permanently stored in the electronic invoice system.

An electronic invoice issued and received by a private sector entity shall be kept for 10 years from the end of the year in which the electronic invoice was issued.

Acts/government sites

• Zakon o elektronskom fakturisanju: 44/2021-4, 129/2021-119 (pravno-informacioni-sistem.rs)
• efaktura.gov.rs