Updated Internal Technical Instructions – version dated 27.03.2026.
- Serbia updated its Rulebook on Electronic Invoicing, effective from tax periods starting 1 April 2026.
- The amendments introduce new procedures for system access, VAT recording, invoice issuance, and compliance deadlines.
- Electronic VAT recording in the SEF system is now mandatory for VAT payers, public sector entities, and certain non-VAT payers acting as tax debtors, with some exceptions.
- Advance invoices must be issued for prepayments, with specific rules for VAT recording based on payment timing.
- Electronic invoices must state amounts in dinars or foreign currency, with dual reporting in RSD required; VAT records must be submitted by the 12th day after the tax period ends.
Source:
Briefing document & Podcast: Serbia – E-Invoicing, E-Reporting, E-Transport – VATupdate
- 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
