Learn what non-compliance means in Serbia's e-Invoicing system and how to minimize exposure to reporting and validation risks

Only e-invoices which are approved by the counterpary can be basis for the deduction of previous VAT

*For B2G transactions, the buyer has 15 days to accept an invoice; the invoice will be deemed to be accepted if the recipient does not respond.

*For B2B transactions, a re-notification will be sent after 15 days and if the buyer does not respond within five days from the date of the re-notification, the invoice will be deemed to be rejected.

Significant risk is not properly filing electronic VAT evidences on SEF, especially when the reverse charge mechanism of VAT is applied.
B2B documents must be archived for at least 10 years; B2G documents are stored indefinitely.