- Delay in Implementation: Serbia has postponed key SEF B2B e-invoicing reforms until the end of 2026 to provide businesses with more time to adapt to expanded requirements, electronic archiving, and stricter VAT reporting measures.
- Ongoing Improvements: Despite the delay, several updates took effect in 2025, including an extension of the input VAT declaration deadline, new import VAT reporting obligations, and simplified retail invoice reporting requirements, which aim to enhance VAT compliance.
- Future Developments: Planned changes such as additional invoice fields, broader electronic archiving requirements, and new VAT recording rules are deferred, allowing for better preparation and technical readiness before full enforcement is introduced.
Source: fiscal-requirements.com
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- 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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