e-Invoicing in Serbia

In Serbia, preparations for e-invoicing have been underway since 2019. The original implementation date was postponed from 1st January 2022 to 1st May 2022. 

The structure of the e-invoicing solution

An electronic invoice system has been planned and developed to enable the mandatory implementation. This solution is managed by a central information intermediary known as the eFaktura Government Platform. Private sector entities may accesses and use it to:

  • Issue
  • Send
  • Receive
  • Store electronic invoices

The valid invoice format is XML.

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

  • Directly to the eFaktura Government Platform
  • 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.

Process presentation

In B2G relations, when status changes are detected these are forwarded using invoice response messages. In our solution, the following status changes are mapped to invoice responses as shown below:

Process presentation of e-Invoicing in Serbia

Storage of electronic invoices

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.

Electronic invoices issued and received by a private sector entity are stored in an electronic invoice system or in an Information Intermediary system, such Intermediary being a private sector entity engaged in safekeeping operations.

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.

Key benefits icon

How can we help?

As a leading international provider of systems and services for the exchange of electronic documents between commercial partners, Comarch has broad experience in the optimization of accounts payable (AP) and accounts receivable (AR) processes.

Comarch e-Invoicing is a powerful and comprehensive product that enables secure and highly efficient document exchange with all your business partners and customers. Designed to respond to the continuous challenges of digital transformation, the platform is compliant with the latest regulations and standards for data transfer.

Due to our expertise, including with companies operating in Serbia, we can assist your business in exchanging e-invoices easily and securely.

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Comarch e-Invoicing will greatly support your business in:

  • Fast and secure data exchange
  • On-time payments
  • Lower costs of manual and paper invoicing processes
  • Fewer errors
  • Improving your billing and invoice management
  • Positive environmental impact

Learn more about Comarch e-Invoicing 

Do you want to know more?

If your company is based or has branches in Serbia, you need to prepare your billing and tax systems to comply with the new requirements. Click on the button below to get in touch with one of our experts.

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Comarch has many years of experience in providing innovative IT products and services allowing for efficient document management and automation of various supply chain processes.

Check out some of our success stories to learn what our clients have achieved by using Comarch EDI, MDM, e-Invoicing (also in a Cloud), and Online Distribution.

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 is intended to be complete 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 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.

Frequently Asked Questions

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