Like many other European countries, Serbia has been gradually introducing structured e‑document regulations to boost the economy and improve transparency and efficiency in both B2G and B2B transactions. On 1 January 2023, B2B e‑invoicing becomes mandatory for all Serbian businesses, as well as foreign businesses operating in the country via a local fiscal representative. The system, called Sistem e‑Faktura (SEF), follows a clearance‑style approach similar to that used in Italy.
In parallel, Serbia is rolling out e‑transport (e‑Otpremnica) to digitise delivery notes and transport events. The first phase begins on 1 January 2026 for public sector, carriers and excise‑goods flows, with full private‑to‑private coverage from 1 October 2027. Like e‑invoicing, e‑transport relies on UBL 2.1 XML and a central government platform for exchange, validation and storage.
TL;DR summary
- E‑invoicing in Serbia has been mandatory for B2G exchanges since 2022, and B2B exchanges since 1 January 2023
- E‑transport (e‑otpremnica) starts 1 January 2026 for the public sector, carriers and excise goods, and is extending to all B2B exchanges by 1 October 2027
- Both systems use structured UBL 2.1 XML and central government platforms for exchange and archiving
- Connection is done via portal or API, and paper fallback is permitted during outages with next‑day sync
- Using a managed provider reduces effort, ensures compliance and gives end‑to‑end visibility
E‑invoicing (eFaktura) in Serbia at a glance
Serbia runs a clearance‑based e‑invoicing system covering B2G, G2B, G2G and B2B transactions. Every business and public body must issue and receive structured invoices in UBL 2.1 XML through Sistem e‑Faktura (SEF).
Sellers submit invoices and credit notes to SEF, which validates and delivers them to buyers, who can acknowledge, accept or dispute.
Businesses can use the web portal for low volumes or connect via API to automate and track statuses in real time. Documents must be stored according to platform retention rules (permanently for the public sector, ten years for private) and authenticated through the Portal of Electronic Identification.
Who is affected?
All transactions are in scope: B2B, B2G, G2B and G2G. Consequently, all businesses and government bodies operating in Serbia must be able to send, receive, process and store e‑invoices and credit notes.
How the SEF system works in practice
- Connection: Businesses may use the web portal for low volumes or contingency, or automate the document exchange via API.
- Exchange: The seller submits a UBL 2.1 invoice or credit note to SEF, either manually or through an accredited provider. Upon submission, SEF validates the document and delivers it to the buyer, who can then acknowledge or dispute it.
- Status visibility: In the SEF, submission and delivery statuses are visible, as well as buyer actions such as accepted or rejected.
- Archiving: Storage of e-invoice documents according to the platform’s retention rules: permanently for the public sector and ten years for the private sector.
E‑transport (e‑Otpremnica) in Serbia
Serbia is introducing a nationwide electronic transport system to digitise delivery notes and strengthen oversight of goods movement. The central platform, Sistem Elektronskih Otpremnica (SEO), operated by the Ministry of Finance via the Central Information Intermediary, will capture, validate and store structured UBL 2.1 messages for transport events across public and private sectors.
Why is Serbia mandating e‑transport documents?
By mandating the exchange of e-transport documents, Serbia aims to increase tax transparency, improve inspection capability, reduce fraud and modernise logistics documentation. Standardised data and a centralised exchange provide near real‑time visibility of goods in transit and faster, auditable inspections.
What documents are supported?
- E‑delivery notes: UBL Despatch Advice (records planned and actual movement of goods)
- E‑receipts: UBL Receipt Advice, confirms acceptance or rejection (full or partial)
- Application responses: lifecycle events such as physical receipt, reversal, taken over by driver, transshipment, seizure, and responses to the e‑receipt
Timeline
- From 1 January 2026: Public sector companies must send and receive e‑delivery notes, and carriers must present e‑delivery notes at inspection. On the other hand, the private sector must cover excise goods and public sector interactions.
- From 1 October 2027: All private sector B2B transactions are in scope, which means that all taxpayers are required to be able to send and receive compliant e-invoices across private‑to‑private flows.
How does Serbia’s e‑transport impact AR and AP teams?
Accounts receivable (AR) / outbound logistics
Before dispatch, your systems need to generate a compliant UBL Despatch Advice with accurate master data and send it via the public portal or API. If you automate your AR workflow, watch for lifecycle updates to catch exceptions early and keep inspection evidence (including the QR code) ready. Errors in data or mapping can result in rejected notes, which delays delivery confirmation and invoicing.
Accounts payable (AP) / inbound logistics
When goods arrive, record the physical receipt promptly. You then have eight days to accept, partially accept or reject the delivery via a UBL Receipt Advice. If you automate your AP workflow, make sure your ERP handles three-way matching, tolerance checks and disputes, with alerts for pending receipts and deadlines. Late or missing acknowledgements can cause process failures and commercial disputes.
Your compliance options
At the centre of Serbia’s regime are the Ministry of Finance and the Central Information Intermediary operating the state platforms: SEF for e‑invoicing and SEO for e‑transport. These platforms define formats, validate documents and run the core infrastructure. Businesses must generate and exchange documents in UBL 2.1 XML, using the government portals or APIs and applying electronic certificates where required.
There are two practical ways to connect to Serbia’s platforms:
- Manually via government web portals
For businesses handling low volumes, direct submission via the official portals is the preferred method. This avoids integration work but is operationally manual and harder to scale.
- API integration
For API-based connectivity, businesses can either build and maintain a direct integration to the state platforms or work with a managed provider. Direct integration offers full control but requires ongoing effort to secure and operate the connection, maintain mappings and certificates, and ensure uptime and compliance. A managed provider, by contrast, handles format conversion to compliant UBL, applies the required certificates, manages transmission and status tracking, and returns validations and lifecycle events. For Serbia, this includes connectivity to SEF for e-invoicing and SEO for e-transport, with visibility into events such as receipt and acceptance.
In all cases, businesses must store the validated XML and the platform acknowledgements and references (including QR‑based inspection links) securely for at least ten years in the private sector, and permanently where public‑sector rules apply.
What happens if you don’t comply?
Companies (legal entities and information intermediaries) that fail to issue e-invoices on time or correctly can face fines between 200,000 RSD and 2,000,000 RSD per instance. Entrepreneurs may also face fines ranging from 50,000 RSD to 500,000 RSD. The responsible person (e.g. Director or CEO) within a non-compliant company may also face a personal fine between 50,000 RSD and 150,000 RSD.
How can ecosio help you achieve seamless compliance in Serbia?
The operational requirements around clearance, digital certificates, and alignment with both e-invoicing and e-transport platforms can create compliance risk. ecosio keeps your data aligned with strict UBL 2.1 XML and the latest SEF and SEO requirements through continuous monitoring and proactive updates.
With ecosio’s Global E‑invoicing Compliance solution, you’ll work with a partner that:
- Manages the entire compliance process: ecosio’s experts generate compliant e-invoices, submit them to SEF for clearance, and track buyer actions. For e‑transport, we handle SEO submissions, Despatch Advice, Receipt Advice and lifecycle events.
- Ensures format accuracy: Our platform validates and converts your ERP payloads into the exact UBL 2.1 structures required by SEF and SEO, reducing rejections and penalties.
- Provides real‑time compliance: You receive timely updates on regulatory changes and milestones, without manually tracking draft laws or portal notices.
Frequently asked questions
Do we need to build separate integrations for SEF and SEO?
In most cases, yes. e‑invoicing (SEF) and e‑transport (SEO) are distinct platforms with different document types and events. However, a managed provider can expose a single interface and handle both behind the scenes.
What formats are required?
Both regimes rely on UBL 2.1 XML. SEF covers invoices and credit notes. SEO covers Despatch Advice, Receipt Advice and Application Responses.
How long must we store documents?
Private sector: at least ten years. Public sector: permanent retention per platform rules. Businesses must keep the validated XML and platform acknowledgements, including QR references.
What happens if a portal or API is down?
Paper or contingency procedures are allowed for outages, with next‑day synchronisation once systems are restored.
Want more information on Serbia?
At ecosio we specialise in simplifying e‑invoicing and e‑transport exchanges. Our managed connectivity and API integrations simplify compliance with SEF (for e-invoicing flows) and SEO (for e-transport), while providing end‑to‑end visibility.
- Learn about the benefits of e‑invoicing
- Talk to us about e‑invoicing and e‑transport in Serbia: contact us
