Serbia Updates E-Invoicing Platform with Enhanced VAT Compliance and Delivery Date Requirements

• Serbia’s Ministry of Finance updated the electronic invoicing system SEF to version 3.14.0 to improve accuracy and ensure stricter compliance with e-invoicing regulations
• All e-invoices must now include delivery dates for goods or services and transaction dates cannot be later than invoice issue dates for all invoice types
• New VAT consistency checks require alignment between VAT liability and applicable tax categories using specific codes to enhance tax accuracy
• E-invoices for reductions and increases now display total amounts in foreign currency and recipients can send notifications about prior tax inputs through SEF
• These updates follow amendments to the e-invoicing rulebook adopted in February 2025 after changes published in the official gazette in August 2024

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---