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.
Sources
- gov.rs – Official SEF Portal
- gov.rs – Description changes and functionalities
- gov.rs – Detailed User Guide
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
Latest Posts in "Serbia"
- Pre-Filled, Not Pre-Finished: Navigating Serbia’s New VAT Return System
- VAT Deduction Valid Only with Accepted E-Invoice in SEF, Says Finance Ministry
- Serbia Extends E-Invoicing Deadlines and Allows Corrections, Eases VAT Error Penalties Until 2025
- Vanuatu’s E-Invoicing Revolutionizes Tax Compliance, Tackles Grey Economy with Digital Precision
- Creating and Correcting VAT Summary Records in the Electronic Invoice System (SEF)
