# Serbia — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Serbia.

Country: Serbia
ISO 3166-1 alpha-2: RS
Region: Europe
Currency: RSD
Invopop coverage: Not yet covered
Tax authority: Poreska Uprava (Tax Administration of Serbia)
Archiving period: 10 years
E-signature requirement: optional
Last updated: 2026-09-29 15:35:15

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | UBL 2.1 | Sistem E-Faktura (SEF) | Centralised | 2022-05-01 | Suppliers to public bodies issue e-invoices through SEF since 1 May 2022. |
| B2B | Mandatory | UBL 2.1 | Sistem E-Faktura (SEF) | Centralised | 2023-01-01 | Businesses issue and receive domestic B2B e-invoices through SEF since 1 January 2023. |
| B2C | Not required | — | — | — | — | — |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### SEF e-Faktura

## Timeline

Dated milestones in this country's mandate rollout.

### 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 | Invopop support | Notes |
|---|---|---|
| SEF e-Faktura | not supported | Central platform for B2G and B2B e-invoices, with its own API. It is not Peppol. |

## Regulations

- [Zakon o elektronskom fakturisanju (Law on Electronic Invoicing, last amended in Sl. glasnik RS 109/2025)](https://www.efaktura.gov.rs/tekst/387/zakon-o-elektronskom-fakturisanju.php)

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## Source

- Canonical page (human): https://www.invopop.com/coverage/serbia
- This document (markdown): https://www.invopop.com/coverage/serbia.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md