e-Invoicing in Serbia 2025: Understanding the eFaktura Mandate and Compliance Requirements

e-Invoicing in Serbia has become mandatory for both B2G and B2B transactions, transforming how businesses and the public sector, issue, receive, and store invoices. As of 2025, all companies operating in Serbia must comply with the eFaktura system, following a phased rollout that began in 2022. This article explains the legal requirements, implementation timeline, technical standards, and compliance rules governing electronic invoicing in Serbia.

The Legal and Regulatory Framework of e-Invoicing in Serbia

At the centre of this reform is the Law on Electronic Invoicing (Zakon o elektronskom fakturisanju), first published in the Official Gazette Nos. 44/2021 and 129/2021, and later amended through subsequent legislation, including 138/2022. These legal instruments are complemented by the Rulebook on Electronic Invoicing, most recently amended on 27 June 2025 (Official Gazette No. 56/2025).

Together, the Law and the Rulebook make e-invoicing mandatory for covered public and private sector transactions. Importantly, retail turnover (promet na malo) is excluded from eFaktura and continues to fall under Serbia’s fiscalisation system. The legislation regulates the issuance, delivery, acceptance, and storage of invoices, while also setting clear rules for the recording of VAT and prior tax. It further defines the role of authorised information intermediaries, who can assist companies with integration or high-volume needs.

Compliance with Serbia's Mandatory e-Invoicing in 2025

e-Invoicing in Serbia is defined under the Law on Electronic Invoicing as the issuance, sending, receiving and storing of an electronic invoice in a structured format. The system is managed by the Ministry of Finance via the SEF platform. As of 2025, e-invoicing in Serbia is mandatory for B2G and B2B transactions, meaning that both private sector entities and public sector entities must be able to receive and store invoices electronically.

The importance of this mandate lies in its role in reducing fraud, enhancing fiscal transparency and aligning Serbia with the UBL 2.1 XML format used across Europe. Businesses operating in Serbia must comply with e-invoicing rules to ensure valid invoicing, accurate VAT reporting and seamless interaction with the Serbian tax authorities.

The Law on Electronic Invoicing in Serbia

The Law on Electronic Invoicing, first adopted in the Official Gazette No. 44/2021 and 129/2021 and later amended by 138/2022, sets the legal framework for mandatory e-invoicing in Serbia. It applies to public sector entities, private sector entities, entrepreneurs and foreign companies registered in Serbia.

The law regulates the requirements for the issuance, delivery, acceptance and archiving of invoices electronically. It also governs the electronic recording of VAT and prior tax in the SEF system. The Rulebook on Electronic Invoicing, most recently amended on 27 June 2025 (Official Gazette No. 56/2025), specifies the technical requirements, deadlines and mandatory data fields for compliance.

The SEF Platform for B2G and B2B e-Invoicing

The SEF system is the central platform for all electronic invoices in Serbia. Suppliers can issue invoices, recipients can accept them, and both parties can securely store them.

Invoices can be created directly in the SEF portal or through authorised intermediaries. Once an invoice is issued, it is recorded in the Central Invoice Registry, eliminating the need for separate record keeping. Role-based access ensures secure management, with administrators and users assigned specific rights within their organisations.

What was the Implementation Timeline for e-Invoices in Serbia

The rollout of mandatory e-invoicing was phased:

1 May 2022: Public sector entities were required to receive and store electronic invoices.

1 July 2022: Private suppliers began issuing invoices to public entities.

1 January 2023: The obligation expanded to all B2B transactions within Serbia.

B2C transactions remain outside the eFaktura system and continue to use Serbia’s fiscalisation framework.

Key June 2025 Amendments and Their Impact

The June 2025 amendments to the Rulebook introduced refinements to registration, VAT reporting, and invoice content. Entities must now:

• Update registration with VAT payer status.
• Declare their VAT reporting period (monthly or quarterly).
• Record prior tax electronically.

These amendments apply to both private and public sector entities, ensuring consistent compliance with e-invoicing requirements.

How Electronic Delivery Notes and Attachments Work

Electronic delivery notes are part of the e-invoicing process in Serbia. Businesses must be able to issue electronic delivery notes and attach them to invoices electronically via the SEF platform. These attachments, alongside contracts and other supporting documentation, form part of the invoice archive and help tax authorities verify the validity of transactions.

What happens if the SEF system is Unavailable

The Rulebook includes clear rules for SEF downtime. If the SEF platform is unavailable on a statutory deadline, taxpayers may submit invoices and VAT records on the next working day without penalty. Notifications of downtime are communicated by the Ministry of Finance or the authorised intermediary.

How to Register and Comply with Serbia’s e-Invoicing Obligations

Registration on the SEF portal requires strong electronic identification through the national eID system. Businesses registered in Serbia must send invoices electronically and comply with the mandatory requirements. The Serbian Ministry of Finance ensures that foreign companies with taxable activities can also register.

Legal representatives or authorised users can register their companies, and the system supports managing multiple entities under one representative. This structure enables both public entities and private sector entities to comply with e-invoicing regulations.

Key Compliance Requirements Businesses Must Follow in 2025

By July 2025, e-invoicing is mandatory in Serbia for all B2G and B2B transactions. Businesses must:

• Use the SEF platform or authorised intermediaries to issue e-invoices in Serbia.
• Ensure that VAT and prior tax records are submitted by the 12th of the following month.
• Comply with the requirements for the issuance of invoices, including mandatory data fields and attachments.
• Be able to receive and process e-invoices electronically via the SEF system.
• Archive invoices in accordance with the Serbian electronic invoicing standard.
• Failure to comply with e-invoicing obligations can lead to significant penalties for both companies and responsible individuals.

Why B2B and B2G e-Invoicing is Mandatory in Serbia

The government of the Republic of Serbia introduced the e-invoicing framework to modernise the fiscal system and increase transparency. Since 1 May 2022, public sector entities are required to receive and store electronic invoices. From 1 July 2022, private suppliers had to issue e-invoices to public entities. From 1 January 2023, B2B e-invoicing in Serbia became mandatory for all inter-company transactions.

This step ensures that Serbia must comply with modern standards while also strengthening the fight against tax evasion. The system applies to B2G and B2B transactions, but excludes retail, which remains under local fiscal rules.

How eezi - powered by VAT IT Can Support Compliance with SEF

At eezi - powered by VAT IT, we support businesses in navigating Serbia’s evolving e-invoicing framework, by providing seamless integration for issuing e-invoices in Serbia via the SEF platform and helping clients comply with new requirements introduced in the June 2025 amendments.

By partnering with eezi, businesses can reduce compliance risks, avoid penalties and streamline their invoicing processes while focusing on growth.

Key Takeaways

• e-Invoicing in Serbia became mandatory on 1 May 2022 for B2G, and on 1 January 2023 for B2B transactions. 
• The system is managed via the SEF platform, under the Ministry of Finance.
• Businesses must issue e-invoices electronically and record VAT and prior tax in SEF by the 12th of the following month.
• The Law on Electronic Invoicing and the Rulebook define requirements for compliance.
• Electronic delivery notes and attachments form part of the legal invoice archive.
• June 2025 amendments introduced new VAT status declarations and refined compliance requirements.
• B2B and B2G e-invoicing in Serbia is mandatory for businesses operating in the country.