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Serbia

EuropeMandatory

Serbia implements B2B and B2G e-invoicing mandate via the SEF (Sistem Elektronskih Faktura) platform. Uses a central clearance system under the CTC model.

Legal Framework

Legal Basis

Regulated under Zakon o elektronskom fakturisanju (Electronic Invoicing Law).

Key Regulations

  • B2G mandate: Mandatory for public sector since May 1, 2022
  • B2B mandate: Mandatory for all VAT taxpayers since January 1, 2023
  • SEF platform: Central e-invoice system
  • Managed by Serbian Ministry of Finance

Technical Requirements

Technical Requirements

Format

  • UBL 2.1: Standard e-invoice format
  • EN 16931 compliant XML

Transmission

  • Transmission via API through SEF platform
  • CTC clearance model

Validation

  • Automatic validation by SEF
  • Real-time approval or rejection notification

Document Types

  • SEF e-Faktura

Key Dates

2022-05-01

B2G e-invoice mandate

2023-01-01

B2B mandatory for all VAT taxpayers

TaxTen Service

TaxTen manages e-invoice creation, sending and receiving processes by integrating with Serbia's SEF platform.

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