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Country Situation
Serbia has introduced a nationwide e-invoicing system known as Sistem eFaktura (SEF), aiming to digitalise and streamline invoicing processes across the public and private sectors. The system is mandatory and covers the issuing, sending, receiving, and archiving of electronic invoices in a structured format.
The rollout began in May 2022, when suppliers to public sector entities were required to start issuing invoices through SEF. This was followed in July 2022 by the obligation for public institutions themselves to issue electronic invoices, and by January 2023, the system became mandatory for all VAT-registered businesses in Serbia, including B2B transactions.
Electronic invoices must be issued in UBL 2.1 XML format and submitted through the SEF platform. Once submitted, the invoice is validated and, if accepted, made available to the recipient. Buyers must then approve or reject the invoice within a defined timeframe, depending on whether they are a public or private sector entity.
The system supports direct access via the government portal, as well as integration through certified intermediaries or ERP systems. Invoices are stored centrally, ensuring traceability, tax compliance, and easier audit processes. The e-invoicing mandate is part of Serbia’s broader digital transformation agenda and helps reduce paper use, increase transparency, and improve efficiency for both companies and public institutions.
| Mandate Status | Mandatory |
| Model Type | Centralised exchange |
| Government Entity | Central Information Intermediary, under the Ministry of Finance |
| Formats | UBL 2.1 |
| Infrastructure / Platform | SEF platform (Sistem Elektronskih Faktura) |
| E-signature Required | Applied by the government via the centralised platform. |
| Key Deadlines | 1 May 2022: All suppliers to public entities must issue and send electronic invoices via the SEF platform. Public entities must receive and process them electronically. 1 July 2022: Public institutions must issue e-invoices through SEF for refunds, credit notes, etc. 1 January 2023: All VAT-registered businesses must issue, receive, and store invoices through SEF. |
| AR Mandatory | Yes |
| AP Mandatory | Yes |
| Peppol Available | No |
| Domestic Transactions | B2G: Yes B2B: Yes |
| Cross-border Transactions | N/A |
| Archiving Period | 10 years + 1 |
| Archiving Abroad | Allowed, as long as tax authorities have immediate online access, data integrity and readability are guaranteed, and prior authorization is obtained if storage is outside the EU. |
Country Situation
Serbia’s e-transport system introduces a new way of managing goods movements through electronic delivery notes, known as eOtpremnica. These must be submitted through a central government platform before any goods are dispatched.
The requirement is being phased in, beginning with deliveries to public sector entities and excise goods in B2B transactions, followed by all B2B deliveries. Delivery data is submitted in UBL format via the SEO portal and handled in line with defined confirmation and response timelines.
In cases where the system is temporarily unavailable, businesses must provide a signed paper version of the delivery note, marked with security holograms and a QR code, for the carrier to carry during transport. The recipient confirms physical receipt and submits an electronic receipt within the required timeframe.
The system is managed by the Ministry of Finance and is designed to improve transparency, compliance, and control in the movement of goods across Serbia.
| Mandate Status | Mandatory, Staggered Rollout |
| Model Type | Centralised exchange |
| Government Entity | Central Information Intermediary, under the Ministry of Finance |
| Formats | UBL 2.1 |
| Infrastructure / Platform | SEO Platform (Sistem Elektronskih Otpremnica) |
| E-signature Required | Applied by the government via the centralised platform. |
| Key Deadlines | 1 January 2026: Mandatory e-transport for B2G transactions, and B2B excise goods transactions. 1 October 2027: Mandatory e-transport extended to all B2B transactions. |
| AR Mandatory | Yes, via the centralised e-transport platform. |
| AP Mandatory | Yes, via the centralised e-transport platform. |
| Peppol Available | No |
| Domestic Transactions | Yes. The obligation to send an electronic consignment note is imposed on private sector entities and public sector entities based on each movement of goods over which they have the right to dispose, as well as on the transport operator based on the movement of goods of the ordering party. |
| Cross-border Transactions | Yes. If the transport of goods is carried out in whole or in part within the territory of the Republic of Serbia. |
| Archiving Period | 10 years +1 |
| Archiving Abroad | Carried out by default via the government platform. |
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