Serbia E-Invoicing Mandate & SEF Compliance Guide
Serbia has implemented a mandatory electronic invoicing system as part of its digital tax transformation strategy. The framework is governed by the Law on Electronic Invoicing and operates through a centralized government platform known as SEF (Sistem eFaktura).
Since 2023, businesses operating in Serbia must issue and receive invoices electronically through this platform for domestic transactions.
The system follows a clearance model, meaning invoices must be submitted to the government platform for validation before they are legally considered issued.
For companies doing business in Serbia, compliance with the SEF platform is now essential to ensure proper VAT reporting and regulatory compliance.
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Ministry of Finance of the Republic of Serbia
The e-invoicing system is administered through the SEF (Sistem eFaktura) platform operated by the Serbian Ministry of Finance.
Electronic invoices must be archived for 10 years in accordance with Serbian accounting and tax regulations.
Invoices may be stored within the SEF platform or in a compliant external electronic archiving system.
Invoices must be issued in structured XML format based on UBL 2.1 (Serbian CIUS specification) and submitted through the SEF platform.
Mandatory electronic invoicing applies to:
• B2G transactions – since May 1, 2022
• G2B transactions – since July 1, 2022
• B2B domestic transactions – since January 1, 2023
Paper invoices are not valid for domestic B2B transactions covered by the mandate.
Electronic invoices must include a qualified electronic signature or electronic seal in accordance with Serbian electronic trust service regulations.
Serbian E-Invoicing System (SEF)
https://efaktura.gov.rsMinistry of Finance of Serbia
https://www.mfin.gov.rsLaw on Electronic Invoicing
https://www.paragraf.rs
Timeline for the Serbia e-invoicing mandates
Who Will Be Affected?
Serbia’s e-invoicing mandate applies to businesses and public sector entities involved in domestic transactions within the country. The system requires invoices to be issued and exchanged through the SEF (Sistem eFaktura) platform.
The following entities are required to comply with the Serbian e-invoicing regulations:
VAT-registered businesses in Serbia
Businesses supplying goods or services to public sector entities
Public sector organizations
Foreign companies registered for VAT in Serbia
How Eaglessoft Makes Compliance Easier
Navigating Serbia’s mandatory e-invoicing regulations can be complex, especially for companies operating across multiple systems and jurisdictions. Eaglessoft simplifies compliance by providing a reliable and scalable solution designed to integrate seamlessly with the SEF (Sistem eFaktura) platform.
Our platform helps businesses automate invoice processing, maintain regulatory compliance, and reduce the operational burden associated with electronic invoicing mandates.
QUESTIONS ABOUT THE SERBIA REGULATION
Serbia introduced mandatory e-invoicing in phases. B2G invoicing became mandatory on May 1, 2022, G2B on July 1, 2022, and B2B e-invoicing became mandatory on January 1, 2023 for domestic transactions.
Electronic invoices must be issued and exchanged through the government platform SEF (Sistem eFaktura), which validates and delivers invoices between suppliers and buyers.
Invoices must be issued in a structured XML format based on the UBL 2.1 standard (Serbian CIUS specification) in order to be accepted by the SEF system.
For transactions covered by the mandate, traditional paper invoices or simple PDF invoices sent outside the SEF platform are not considered legally valid.
Businesses must retain electronic invoices for at least 10 years in accordance with Serbian tax and accounting regulations.
Yes. Foreign companies that are registered for VAT in Serbia must comply with the same electronic invoicing requirements when issuing invoices for taxable domestic transactions.
Serbia E-Delivery Note
Serbia currently does not have a mandatory nationwide electronic delivery note system. The country’s digital tax framework focuses primarily on electronic invoicing through the SEF (Sistem eFaktura) platform, which became mandatory for domestic B2B transactions in 2023.
What Businesses Should Do
Even though e-waybill is not mandatory yet, companies operating in Serbia should:
By staying informed and digitally ready, businesses can ensure a smooth transition once Serbia extends its digital compliance framework to include e-delivery notes.