Serbia’s e-invoicing regulations: B2G and B2B compliance

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Serbia has implemented a mandatory e-invoicing system as part of its digital transformation strategy to enhance tax transparency, improve business efficiency, and combat VAT fraud. The Serbian government introduced the e-invoicing framework in alignment with EU standards while ensuring compatibility with the country’s fiscal regulations.

The adoption of e-invoicing in Serbia follows a structured rollout. Initially applied to public sector transactions, the system has expanded to include all B2B transactions. The Serbian e-invoicing system integrates with the tax administration, allowing real-time invoice validation and ensuring compliance with financial reporting obligations.

Regulatory authority

The Ministry of Finance and the Serbian Tax Administration oversee the implementation and enforcement of e-invoicing regulations.

E-invoicing requirements

Since May 1, 2022, all public sector entities must receive and process electronic invoices. Government suppliers are required to issue e-invoices for all transactions. On January 1, 2023, e-invoicing became mandatory for all B2B transactions, requiring businesses to submit invoices through the official national platform.

Accepted invoice formats

Invoices must be issued in UBL XML format, ensuring compliance with Serbia’s fiscal reporting standards.

Transmission channels

Invoices must be submitted via the Serbian e-invoicing System (SEF), the government’s centralized invoicing platform, which validates invoices in real time before they are shared with recipients.

Digital signatures

Digital signatures are required to ensure the authenticity and integrity of electronic invoices.

Archiving requirements

Electronic invoices must be archived for ten years in accordance with Serbian financial regulations.

How B2B e-invoicing works in Serbia

Businesses generate invoices in UBL XML format and submit them via the SEF platform. Once validated, the invoice is registered in the tax administration system and made available to the recipient. Businesses must securely archive all issued invoices for ten years.

How B2G e-invoicing works in Serbia

Invoices must be issued through the SEF platform, validated by public administration, and archived for ten years. The system ensures transparency and compliance with Serbia’s tax reporting obligations.