e-Invoicing in Serbia

Is Your Company Ready for E-invoicing in Serbia?

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Serbia joined the digital e-invoicing revolution

Mandatory e-invoicing for B2B has been introduced in Serbia since January 1, 2023. In addition, since the same time, taxpayers have had an additional obligation to report VAT to the Serbian tax authorities via the national e-invoicing system (“SEF”). The new obligation applies only to those taxpayers who are obliged to: calculate VAT on the supply of goods or services and pay it to the tax authority, and are not obliged to document these transactions with an invoice (e.g. delivery to natural persons) or such an invoice will not be issued in SEF (e.g. a service taxed in Serbia and performed for foreign entities) due to the lack of access to such a system.

On January 12, 2026, Serbia adopted further amendments to the Law on Electronic Invoicing and the Law on VAT (published in Official Gazette No. 109/2025). Most provisions – including the obligation to issue e-invoices for retail sales paid by corporate card and the requirement to generate internal invoices directly within SEF – apply to tax periods starting after March 31, 2026. The rollout of pre-filled VAT returns has been postponed to tax periods beginning after December 31, 2026.

Alongside e-invoicing, Serbia is also rolling out a mandatory electronic delivery note system (“eOtpremnica”/e-Transport) to digitize the documentation of goods movement across the country.

E-invoicing implementation timeline

  • From May 1, 2022 – private sector entities have the obligation to issue e-invoices to public sector entities, while public sector entities have the obligation to receive and keep such invoices and to issue e-invoices to other public sector entities (B2G, G2G)
  • From July 1, 2022 – public sector entities are required to issue e-invoices to private sector entities, while private sector entities are required to receive and store e-invoices from both (G2B)
  • From January 1, 2023 – the regulations on the obligation to issue and store e-invoices in B2B transactions entered into force
  • From April 1, 2026 – most provisions of the January 2026 amendments become applicable, including e-invoicing obligations for retail sales paid by corporate card and mandatory internal invoicing within SEF

The structure of the e-invoicing solution

An electronic invoice is defined as issued and received in accordance with Serbian e-invoicing standards, and to be considered a credible document, it has to be processed by the national e-invoicing system (platform SEF). The Sistem eFaktura (SEF) platform is used in both areas, i.e., B2B and B2G.

Invoices to the tax authorities can be sent in two different ways:

  • Directly to the Sistem eFaktura (SEF)
  • Through an Information Intermediary

One of the conditions to become an Information Intermediary is having a company registered in Serbia. The Register of Information Intermediaries is kept by the Central Information Intermediary.

The Serbian electronic invoicing standard is based on the European electronic invoicing standard (SRBEFN), but Peppol BIS 3.0 is also allowed.

Archiving requirements

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 must be kept for 10 years from the end of the year in which the electronic invoice was issued.

The authenticity of the origin and the integrity of the content of the electronic invoice is ensured by issuing it in the format prescribed by Serbian Law, as well as by keeping the document in a format suitable for electronic storage.

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Serbia introduces mandatory e-Transport (eOtpremnica)

In parallel to e-invoicing, Serbia is introducing a mandatory electronic delivery note system, known as eOtpremnica or e-Transport, to digitize the documentation of goods movement across the country. Like SEF, the system is based on structured XML data exchanged through a central government platform, aimed at improving transparency, reducing fraud, and enabling faster, auditable inspections of goods in transit.

E-Transport implementation timeline:

  • From January 1, 2026 – public sector entities must send and receive electronic delivery notes (B2G), and the obligation also applies to the transport of excise goods in B2B transactions. Carriers must be able to present electronic delivery notes at inspection.
  • From April 1, 2026 – paper-form fallback rules apply, allowing contingency handling when the electronic workflow is temporarily unavailable.
  • From October 1, 2027 – the obligation extends to full B2B transactions, requiring all private companies transporting goods to issue and receive electronic delivery notes.

The recipient is required to confirm physical receipt of the goods on the same day or no later than two business days after delivery, with the acceptance or rejection status recorded in the system.

How we can help

Comarch E-Invoicing ensures full compliance with the SEF platform’s e-invoicing requirements. Thanks to its unified integration architecture, it can be extended to support e-Transport documents once the SEO/eOtpremnica technical requirements are published by the Serbian Ministry of Finance. The solution provides:

  • platform availability monitoring and automatic notifications of outages
  • document generation and dispatch in the required XML format
  • full visibility into the status of sent and received documents, and archiving in accordance with local requirements

Why is Comarch the best choice?

We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

  • 1. Legal compliance

    Full compliance with the latest data exchange regulations and modern data transfer standards

  • 2. Digitization

    Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures

  • 3. Individual approach

    Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes

  • 4.Security

    Highest level of security for all sensitive and important company data

    Read more about Comarch e-invoicing

    Legal regulation changes in Serbia

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    Characteristics of the e-invoicing in Serbia

    Since May 1st 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 1st 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 entered into force on January 1st 2023, when the provisions of the law related to the obligation to issue and keep e-invoices in transactions in the economy began in business-to-business relations (B2B). 

    E-invoice platform

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

    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

     

    Frequently Asked Questions

    • 1. Is e-invoicing mandatory in Serbia?

      Since May 1st 2022, private sector entities have been obliged 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 1st 2022, public sector entities began to be required to issue e-invoices to private sector entities. From the same date, private sector entities were required to receive and store e-invoices from both (G2B).

      The whole implementation is entered into forace on January 1st 2023, when the provisions of the law related to the obligation to issue and keep e-invoices in transactions in the economy began in business to business relations (B2B). 

    • 2. What is the eFaktura Government Platform?

      It’s a national platform used by Serbian government  in order to manage the exchange of electronic invoices.

    • 3. What is the valid invoice format for Serbian e-invoicing?

      The valid invoice format in Serbia is XML.

    Achieve Global e-Invoicing Compliance with Comarch

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