e-Invoicing in Serbia [2024 Requirements]

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 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.

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

The structure of the e-invoicing solution

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 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.

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.

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

Frequently Asked Questions

1. Is e-invoicing mandatory in Serbia?
Since May 1^st 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 1^st 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 1^st 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.

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