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E-invoicing · Serbia

Invoice automation for accounting firms in Serbia

Mandatory e-invoicing through the government's eFaktura (SEF) system for B2B and B2G since 2023.

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Updated 25 September 2026. Serbia is the one market on this list that finished its e-invoicing rollout years ago. The Sistem elektronskih faktura, known as SEF or eFaktura, has carried every domestic B2B invoice between VAT payers since January 2023, and the platform is now being extended into VAT records and pre-filled returns. Accounting agencies, which keep the books for most Serbian SMEs, live inside it.

Is e-invoicing mandatory in Serbia in 2026?

Yes, for every VAT payer and every public-sector entity. Domestic invoices between registered businesses must be issued and received through SEF as UBL 2.1 XML; a PDF sent by email has no legal standing for VAT purposes. The Ministry of Finance reported on 31 August 2024 that SEF had more than 240,000 users and had exchanged around 210 million e-invoices.

When did the B2B mandate start in Serbia?

On 1 January 2023, as the third phase of the Law on Electronic Invoicing. Suppliers to the public sector went first on 1 May 2022, and public bodies invoicing businesses followed on 1 July 2022. Sovos's country summary confirms the three dates and the UBL 2.1 requirement, with invoices to be stored for ten years.

Which format and platform does Serbia use?

UBL 2.1 XML through SEF at efaktura.gov.rs, run by the Ministry of Finance. Users can work in the web interface or connect their software through the API with a generated key; the site publishes updated UBL 2.1 sample files. The ministry said in August 2024 that more than 100,000 companies had connected their own systems to SEF via the API.

Can Invoreg work with eFaktura or SEF?

Not as a connected system today. Invoreg does not submit invoices to SEF or pull the purchase inbox through the API; that integration is under evaluation. What Invoreg already does is read foreign supplier invoices, receipts and other non-SEF documents at line level. From 1 January 2027 SEF is due to prepare draft VAT returns from issued and received e-invoices, which raises the value of clean purchase data.

Which VAT rates apply in Serbia and how does Invoreg map them?

20 % standard and 10 % reduced, plus zero-rated exports and exempt supplies. Invoreg reads the rate on each line and maps it to the matching tax code in your accounting software, including the reverse-charge treatment on services bought from abroad. Since 1 January 2024 VAT calculations must be recorded in SEF within 10 days of month-end, so purchase data has to be posted quickly.

What should an accounting agency in Serbia do now?

Split the work. Domestic invoices already arrive in SEF as structured XML; the residual flow is foreign invoices, receipts and documents from non-VAT suppliers, and those still need capture. Get that residual flow onto line-level data before SEF starts pre-filling VAT returns on 1 January 2027, because a missing or duplicated purchase invoice will then surface in the draft return.

What Invoreg handles in Serbia today

  • Serbian PIB tax numbers (9 digits) and matični broj on vendor records
  • 20 % and 10 % VAT per line, plus zero-rated and exempt lines, mapped to the tax codes in your accounting software
  • Invoices in Serbian, in both Cyrillic and Latin script, and in English from foreign suppliers
  • Foreign supplier invoices in euro and other currencies, which never pass through SEF
  • Duplicate detection across a client's inbox, so a foreign invoice forwarded twice is posted once

Sources

Updated 2026-09-25

Compliance snapshot
Status
Mandate in force (non-EU)
B2B mandate
All VAT payers via SEF since 1 Jan 2023
B2G mandate
Since 2022
Format
UBL 2.1 via SEF
Platform
eFaktura (efaktura.gov.rs)
VAT rates
20 % standard; 10 % reduced
Common accounting systems
Minimax, Pantheon, local packages

Questions accountants ask

Yes, and it has been for some time. Suppliers to the public sector have had to issue invoices through the SEF platform since 1 May 2022, public bodies invoicing businesses since 1 July 2022, and all VAT payers for B2B transactions since 1 January 2023. Invoices must be UBL 2.1 XML and are kept for ten years.

Not as a submitter, not yet. Invoreg does not send invoices to SEF or read the SEF inbox through its API today; that integration is under evaluation. Invoreg reads the documents SEF does not carry, above all foreign supplier invoices and receipts, and generates line-level data with the VAT rate on each line.

20 % standard and 10 % reduced, plus zero-rated and exempt lines. Invoreg reads the rate on each line of a domestic or foreign invoice and maps it to the tax code configured in your accounting software, so a supplier invoice mixing 10 % food items and 20 % services is split correctly before posting.