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Serbia E-Invoicing

Live & MandatoryLast verified 2026-05-19

Mandatory B2B and B2G e-invoicing via the SEF national platform since 2023; e-delivery note system added from 1 January 2026.

Visit Ministry of Finance

Key compliance facts

Standard

UBL 2.1 (RS CIUS)

Authority

Ministry of Finance — Tax Administration (Poreska uprava)

Mandatory For

All B2B and B2G taxpayers (VAT-registered and non-VAT public-sector entities)

Effective Date

Jan 1, 2023 (B2B mandate) · Jan 1, 2026 (e-Delivery for excise goods) · Mar 31, 2026 (Law 109/2025 changes apply)

About Serbia E-Invoicing

Serbia operates a mandatory clearance-based e-invoicing system through the Sistem E-Faktura (SEF) platform, mandatory for all B2B and B2G transactions since 1 January 2023. Invoices are exchanged in UBL 2.1 with the Serbian CIUS and validated by the tax authority. The Law on Electronic Invoicing was amended in December 2025 (Official Gazette 109/2025), generally applicable from tax periods starting after 31 March 2026, tightening rules on rejection, retail-sales e-invoices and internal-invoice handling. From 1 January 2026, Serbia also launched a mandatory e-Delivery (eOtpremnica) module for B2B transactions involving excise goods (fuel, tobacco, alcohol, e-cigarette liquids, electricity, coffee). Paper invoices are no longer eligible for input VAT deduction where e-invoicing is mandated.

Implementation Phases

  1. ✓

    B2G mandate

    May 1, 2022

    Public-sector e-invoicing via SEF becomes mandatory.

  2. ✓

    B2B mandate

    Jan 1, 2023

    All B2B transactions must use SEF.

  3. ◉

    e-Delivery for excise goods

    Jan 1, 2026

    Mandatory real-time e-Delivery (eOtpremnica) for excise-good shipments.

  4. ○

    Law 109/2025 amendments

    From Mar 31, 2026

    New rules on rejection, retail invoices, and SEF-internal invoices apply.

Key Compliance Facts

  • Operated via Sistem E-Faktura (SEF) under Ministry of Finance
  • Format: UBL 2.1 with Serbian CIUS
  • No input VAT deduction allowed on paper invoices where e-invoicing applies
  • e-Delivery (eOtpremnica) extends to excise goods from Jan 2026
  • EU-aligned framework as part of EU accession path

Frequently Asked Questions

Is e-invoicing mandatory in Serbia?

All B2B and B2G taxpayers (VAT-registered and non-VAT public-sector entities). Status: Live & Mandatory.

Which authority regulates e-invoicing in Serbia?

Ministry of Finance — Tax Administration (Poreska uprava)

What e-invoicing standard does Serbia use?

UBL 2.1 (RS CIUS)

What is the e-invoicing model in Serbia?

Clearance via Sistem E-Faktura (SEF)

When did Serbia e-invoicing take effect?

Jan 1, 2023 (B2B mandate) · Jan 1, 2026 (e-Delivery for excise goods) · Mar 31, 2026 (Law 109/2025 changes apply)

Topics

clearanceBalkansSEFEU-candidate