- Upgrades to Serbia’s Electronic Invoicing System: The Serbian Ministry of Finance has announced updates to the electronic invoicing system (SEF), launching version 3.14.0 to enhance accuracy and regulatory compliance in e-invoicing.
- Key Features of the New Version: The updated SEF introduces several important changes, including mandatory delivery dates for all e-invoices, restrictions on transaction dates relative to issue dates, new VAT validation checks, and enhanced display of total amounts for reduction and increase documents in foreign currency.
- Current Availability and Documentation: The new version is currently accessible only in the DEMO environment, and the Internal Technical Manual has been updated to reflect these changes, now available in version 15.08.2025.
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SEF 3.14.0: Smarter VAT Adjustments and Stricter Invoice Validation Go Live
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
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