Backlog 
Serbia
E-invoicing
B2G
Mandatory- Format
- UBL 2.1
- Infrastructure
- Sistem E-Faktura (SEF)
- Model
- Centralised
- Scope and deadline
- Suppliers to public bodies issue e-invoices through SEF since 1 May 2022.
B2B
Mandatory- Format
- UBL 2.1
- Infrastructure
- Sistem E-Faktura (SEF)
- Model
- Centralised
- Scope and deadline
- Businesses issue and receive domestic B2B e-invoices through SEF since 1 January 2023.
B2C
Not requiredMore info
Country details
- Tax authority
- Poreska Uprava (Tax Administration of Serbia)
- Archiving period
- 10 years
- E-signature
- Optional
- Regulation
-
- Zakon o elektronskom fakturisanju · Law on Electronic Invoicing, last amended in Sl. glasnik RS 109/2025
1 MAY 2022
B2G e-invoicing mandatory
Suppliers to public bodies must issue e-invoices through SEF.
1 JAN 2023
B2B e-invoicing mandatory
Businesses must issue and receive domestic e-invoices through SEF.
5 DEC 2025
Law on Electronic Invoicing amended
The amendment is published in the Official Gazette (Sl. glasnik RS 109/2025).
NOW
E-invoicing systems enforced to date
Domestic B2G and B2B e-invoices go through SEF, the central platform of the Ministry of Finance.
| System | Description | Invopop coverage |
|---|---|---|
| SEF e-Faktura | Central platform for B2G and B2B e-invoices, with its own API. It is not Peppol. | NO |