Serbia’s SEF version 3.14.0 introduces several important updates aimed at improving accuracy and compliance in electronic invoicing. These changes are currently available in the DEMO environment and will be rolled out more broadly soon.
Key Features of SEF 3.14.0
✅ Enhanced Validation Rules
- Mandatory Supply Date: Every e-invoice must now include a supply date. If missing, users will receive the error:
InvoiceDeliveryDateMissing. - Date Logic Enforcement: The supply date must not be later than the invoice issue date. Violations trigger:
UBLDeliveryDateMustNotBeLatterThanIssueDate. - VAT Description Codes: If VAT is calculated, a valid
DescriptionCodemust be provided. Otherwise, errors likeInvoicePeriodDescriptionCodeNotDefinedwill occur. - Tax Category Checks: If tax category “S” is not selected, VAT calculation is disallowed, and the system will reject the invoice.
- Reduction Document Linking: Reduction documents must reference the original invoice or period. Missing links will result in:
UBLSourceInvoiceNotFound.
Input VAT Notification Module
- Recipients of goods/services or advance payments can now send notifications to suppliers regarding:
- Reductions in taxable base
- Cancellations of documents
- Adjustments to input VAT
- These notifications allow suppliers to adjust calculated VAT accordingly, improving bilateral transparency.
Documentation & Support
A detailed user manual is available through Serbia’s , outlining how to access and use these new features.
Source gov.rs – official SEF Portal
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