Get clear guidance on Serbia e-Invoicing rules – from invoice structure and deadlines to submission obligations via ANAF

Taxpayers must register via the eID.gov.rs portal to start using the SEF by using a qualified electronic certificate or parameters for two-factor authentication.

Initial registration must be done by the legal representative of the Company, with his/her digital certificate issued by the authorized certification body of the Republic of Serbia.

Legal requirements regarding the main elements of an invoice are slightly different when compared to the Law on VAT and Law on electronic invoicing. If not containing all elements prescribed by the both Laws, invoices must be rejected
Besides exchange of e-invoices, the Law on e-invoicing also prescribes filing several electronic VAT evidences on SEF. This is required only for obligatory (VAT payers), not voluntarely SEF users
All electronic evidences must be filed on SEF by 12th of the following month for the previous one.

E-invoices must be issued in XML format and comply with UBL 2.1 Standard.