Recent Updates

Stay up to date with the most recent developments in Serbia’s e-Invoicing system.

Legislative Updates

• As of January 1, 2027 SEF will be the main source for government control of VAT returns. The preliminary VAT return will be introduced which will collect all data from SEF and it will be compared with the VAT return tax payers are submitting on tax portal e-taxes.
• Electronic Delivery Notes

The first phase of implementation of electronic delivery notes started on January 1, 2026, and currently applies only to:

1. The public sector – in transactions between public entities and in transactions with the private sector The movement of excise goods (e.g. alcohol, petroleum products, tobacco) – regardless of the parties involved
2. The implementation for the private sector is expected to begin on October 1, 2027.

Electronic delivery notes will be exchanged via SEF within a dedicated module designed for this purpose. The system is currently in the testing and upgrade phase.

Web Applications Updates

• https://www.efaktura.gov.rs

Technical Information Updates

• https://www.efaktura.gov.rs
• https://www.efaktura.gov.rs/tekst/en/5709/useful-links.php
• https://www.efaktura.gov.rs/tekst/en/5370/updated-specification-for-the-adapted-implementation-of-the-en-16931-1-standard-for-electronic-invoices-in-domestic-trade-in-the-republic-of-serbia.php